Kishin Shewaram Loungani v. Income Tax Officer Ward-23(2)(6),Mumbai & Ors

1/4 914-WP-1166-2023 & Ors.doc Rupani Intercom Pvt. Ltd. VersusIncome Tax Officer Ward-14(3)(1), Mumbai & Ors. ...Petitioner ...Respondents AND (917) WRIT PETITION NO. 3581 OF 2022 Kishin Shewaram Loungani Versus Income Tax Officer Ward-23(2)(6),Mumbai & Ors. ...Petitioner ...Respondents AND (918) WRIT PETITION NO. 256 OF 2023 Celestial Aviation Funding Unlimited Company Versus Deputy Commissioner of Income Tax,International Tax, Circle 2(3)(2) & Ors. ...Petitioner ...Respondents AND (919) WRIT PETITION NO. 2189 OF 2023 Sodexo India Service Private Limited Versus ACIT, Mumbai & Ors. ...Petitioner ...Respondents AND (920) WRIT PETITION (L) NO. 5792 OF 2023 Indira Suresh Agrawal Versus Income Tax Officer, Ward12(2)(1) & Ors. ...Petitioner ...Respondents AND (929) WRIT PETITION NO. 71 OF 2024 Roche Products (India) Private Limited ...Petitioner VersusAssistant Commissioner of Income TaxInternational Tax, Circle 1(3)(1),Mumbai & Anr. ...Respondents AND (932) WRIT PETITION (L) NO. 5981 OF 2024 Saira Banu Khan VersusAssistant Commissioner of Income TaxCentral Circle 4(1) & Ors. ...Petitioner ...Respondents CIVIL APPELLATE JURISDICTION (922) WRIT PETITION NO. 6452 OF 2023 Kishore Haresh Ramchandan VersusIncome Tax Officer Ward 2(2) & Ors. ...Petitioner ...Respondents AND (926) WRIT PETITION NO. 15251 OF 2023 Rohini Anil Pandhe Versusthe Assistant Commissioner of Income Tax & Anr. ...Petitioner ...Respondents ---- WP/1166/2023 Ms. Dinkle Hariya, Advocate for Petitioner. Ms. Swapna Gokhale for Respondents-Revenue. WP/3581/2022 Mr. Jas Sanghavi and Mr. Yash Prakash and Ms Vikas Poojary i/b PDS Legal for the Petitioner.Mr. Akhileshwar Sharma for Respondents-Revenue. WP/256/2023 Ms. Fereshte Sethna and Mr. Mrunal Parekh i/b DMD Advocates forPetitioner. Mr. Suresh Kumar for Respondents. 3/4 914-WP-1166-2023 & Ors.doc WP/2189/2023 Mr. Mrunal Parekh i/b DMD Advocates for Petitioner.Mr. Devvrat Singh for Respondents-Revenue. WPL/5792/2023 Ms. Anjali Trivedi i/b V Thakers Advocates for Petitioner. Mr. Subir Kumar a/w Mr. Abhinav Palsikar for Respondents-Revenue. WP/6452/2023Mr. Dharan Gandhi for Petitioner.Mr. Akhileshwar Sharma for Respondents-Revenue. WP/15251/2023 Ms. Dinkle Hariya i/b Ms. Rashmi Vyas for Petitioner. Mr. Akhileshwar Sharma for Respondents-Revenue. WP/71/2024 Ms. Fereshte Sethna a/w Mr. Mrunal Parekh i/b DMD Advocates forPetitionerMr. Suresh Kumar for Respondents. WPL/5981/2024 Mr. Dharan V. Gandhi for Petitioner. Mr. N. C. Ranganayakulu for Respondents-Revenue. ----CORAM : K. R. SHRIRAM & DR. NEELA GOKHALE, JJ.DATED : 10[th] MAY 2024 P.C. : 1All these petitions relate to different Assessment Years. We areinformed by counsel for Petitioners that these Petitions will be covered by the judgment of this court in Hexaware Technologies Limited v. Assistant Commissioner of Income Tax Circle 15(1)(2) Mumbai and Ors.[1 ]Counsel for Respondents concur. 3Therefore, the notices and orders impugned in these petitions arequashed and set aside. In case any re-assessment orders are passed, thesame also will stand quashed. So also, consequential demand notices orpenalty notices will also stand quashed and set aside. 4Petitions disposed accordingly. 5.Whichever contention raised in the Petitions not covered by theHexaware Technologies (Supra) is kept open to be raised, should the needarise. (DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.)