Monarch Networth Capital Ltd v. Assessing Officer,Office Of Income Tax, Ward 4(2)(1

- Chitra Sonawane IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION (903) WRIT PETITION (STAMP)NO.665 OF 2022 Premji Lakhamshi Karia ….Petitioner V/s. The Income Tax Officer, Ward-3 & Ors. …. Respondents. WITH (904) WP(ST)2738/2022, WP/4144/2022, (905) WP/4043/2022,(906) WP/4290/2022, (907) WP/4291/2022, WP/4292/2022, (908)WP/4333/2022, (909) WP/4351/2022, (911) WP(ST)/6292/2022 ……. Adv. Paras S. Savla i/b Harsh Shah, Radha Halbe, Atul K. Jasani i/b Harsh Kothari, Suyog Bhave a/w Rucha Vaidya i/b FarzeenKhambatta, Fenil Bhatt i/b Mint and Confreres, Dr. Avinash Poddar andDeepali Kamble, Ritika Agarwal a/w Rachna Bhanushali i/b Acelegal,Satyajeet Dighe for Petitioner in respective matters. Adv. Ashok Kotangale a/w Vivek A. Bajpayee, Arvind Pinto, SureshKumar for Respondent Revenue in respective matters. WITH ORDINARY ORIGINAL CIVIL JURISDICTION (923) WRIT PETITION NO.3698/2021 Monarch Networth Capital Ltd. ….Petitioner Vs. Assessing Officer,Office of Income Tax, Ward 4(2)(1) …. Respondents. WITH (924) WP 3777/2021, (925) WP 3778/2021, (926) WP 3781/2021,(927) WP 3782/2021, (928) WP/3783/2021, (929) WP/3784/2021,(930) WP 3820/2021, (931) WP/3852/2021, (932) WP/3886/2021,(933)WP/3970/2021,(934)WP(L)/28569/2021, (935)WP(L)/28582/2021, (936) WP(L)28588/2021, (937)/WP(L)/29879/2021, (938)/WP(L)/31178/2021, (939) WP/16/2022, (940) WP/30/2022, (941) WP 45/2022, (942) WP(L)/68/2022,(943) WP/222/2022, (944) WP 226/2022, (945) WP/457/2022, (946) WP 524/2022, (947) WP/526/2022, (948) WP/534/2022, (950) WP/939/2022, (951) WP/990/2022, (952) WP/1026/2022, (953) WP/1055/2022, (954) WP/1081/2022, (955) WP/1105/2022, (956) WP/1147/2022, (958) WP/1178/2022, (959) WP/1185/2022, (960) WP/1186/2022, (961) WP/1187/2022, (962) WP/1190/2022, (963) WP/1192/2022, (964) WP/1199/2022, (965) WP/1203/2022, (966) WP/1210/2022, (967) WP/ 1213/2022, (968) WP 1220/22, (969) WP/1221/2022, (971) WP/1226/2022, (972) WP 1229/2022, (973) WP 1231/22, (974) WP/1232/2022, (975) WP/1235/22, (976) WP/1247/22, (978) WP 1251/22, (979) WP 1252/22, (980) WP/1260/2022, (981) WP 1285/2022, (982) WP/1295/22, (983) WP/1306/2022, (984) WP/1310/22, (985) WP/1319/22, (986) WP/1322/2022, (987) WP 1338/22, (988) WP/1340/22, (989) WP/1342/22, (990) WP/1346/22, (991) WP 1348/22, (992) WP/1353/22, (993) WP/1355/22, (994) WP/1358/22, (995) WP/ 1361/2022, (996) WP 1376/22, (997) WP/1389/22, (998) WP 1392/22, (999) WP/1397/22, (1000) WP/1399/22, (1001) WP/ 1413/22, (1002) WP/1417/22, WP/1396/22, (1004) WP/1421/22, (1005) WP/1430/22, (1006) WP/1431/22, (1007) WP/1443/22, (1008) WP/1447/22, (1009) WP/1448/2022, (1010) WP/1452/22, (1011) WP/1455/22, (1012) WP/1457/22, (1013) WP 1465/22, (1015) WP/1482/22, (1016) WP/1484/22, (1017) WP/1487/22, (1018) WP/1488/22, (1019) WP/1495/22, (1020) WP/1504/22, (1021) WP/1509/22, (1022) WP/ 1512/22, (1023) WP/1534/22, (1024) WP/1537/22, (1025) WP/1541/22, (1026) WP/1556/22, (1027) WP/1560/22, (1028) WP/1562/22, (1029) WP/1569/22, (1030) WP/1572/22, (1031) WP/1573/22, (1032) WP/1581/22, (1033) WP/1582/22, (1034) WP/1589/22, (1035) WP 1590/22, (1036) WP/1592/22, (1037) WP/1594/22, (1038) WP/1600/22, (1039) WP/1602/22, (1040) WP 1604/22, (1041) WP/1608/22, (1042) WP/1609/22, (1044) WP 1626/22, (1045) WP/1633/22, (1047) WP/1653/22, (1048) WP/1654/22, (1049) WP/1655/22, (1050) WP/1657/22, (1051) WP/1669/22, (1052) WP/1695/22, (1053) WP 1701/22, (1054) WP/1736/22, (1055) WP/1771/22, (1056) 1788/22, (1057) WP/1792/22, (1058) WP/1806/22, (1059)WP/1820/22, (1060) WP/1852/22, (1061) WP/1881/22, (1064)WP/1820/22, (1060) WP/1852/22, (1061) WP/1881/22, (1064) WP(L) 5315/22, (1065) WP(L) 5628/22, (1066) WP(L)/5638/22, (1067) WP(L)/5724/22, (1068) WP/5743/22, (1070) WP/5961/22, (1071) WP(L) 5964/22, (1072) WP(L)6222/22, (1073) WP(L) 6231/22, (1074) WP(L) 6355/22, (1075) WP(L) 6397/22, (1077) (1033) WP/1582/22, (1034) WP/1589/22, (1035) WP 1590/22, (1036) WP/1592/22, (1037) WP/1594/22, (1038) WP/1600/22, (1039) WP/1602/22, (1040) WP 1604/22, (1041) WP/1608/22, (1042) WP/1609/22, (1044) WP 1626/22, (1045) WP/1633/22, (1047) WP/1653/22, (1048) WP/1654/22, (1049) WP/1655/22, (1050) WP/1657/22, (1051) WP/1669/22, (1052) WP/1695/22, (1053) WP 1701/22, (1054) WP/1736/22, (1055) WP/1771/22, (1056) 1788/22, (1057) WP/1792/22, (1058) WP/1806/22, (1059)WP/1820/22, (1060) WP/1852/22, (1061) WP/1881/22, (1064)WP/1820/22, (1060) WP/1852/22, (1061) WP/1881/22, (1064) WP(L) 5315/22, (1065) WP(L) 5628/22, (1066) WP(L)/5638/22, (1067) WP(L)/5724/22, (1068) WP/5743/22, (1070) WP/5961/22, (1071) WP(L) 5964/22, (1072) WP(L)6222/22, (1073) WP(L) 6231/22, (1074) WP(L) 6355/22, (1075) WP(L) 6397/22, (1077) WP(L)6671/22, (1078) WP(L) 6672/22, (1079) WP(L) 6673/22,(1080)WP(L)6675/22, (1081) WP(L)6676/22, (1082) WP(L)6680/22,(1083)WP(L)6694/22, (1084) WP(L) 6717/22, (1085) WP(L)6719/22, (1086) WP(L)6720/22, (1087) WP(L) 6724/22, (1089)WP(L) 7026/22, (1090) WP/1754/22, (1091) WP/1733/22, (1092)WP(L)/7037/22, (1093) WP(L) 7038/22, (1094) WP(L)/7042/22,(1095) WP(L)/7087/22, (1096) WP(L)/7103/22, (1097)WP(L)/7129/22, (1098) WP(L)/7184/22, (1099) WP(L) 7203/22,(1100) WP(L)/7227/2022, (1101) WP(L) 7266/22, (1102)WP(L)7272/22, (1103) WP(L)/7278/22, (1104) (WP(L)/7299/22,(1105) WP(L) 7389/22, (1106) WP(L)/7445/22, (1107) WP/1766/22,(1108) WP(L)7689/22, (1109) WP(L) 7693/22, (1110)WP(L)/7699/22, (1111) WP(L)/7706/22, (1112) WP(L) 7837/22,(1113) WP(L)/7880/22, (1114) WP(L)/7899/22, (1115)WP(L)/7905/2022, (1116) WP(L) 8006/22, (1117) WP(L) 8072/22,(1118) WP(L) 8075/22, (1119) WP(L)/8085/22, (1120) WP/1700/22,(1121) WP(L) 8171/22, (1122) WP(L)/8272/22, (1123) WP(L)8284/22, (1124) WP/1730/22, (1125) WP(L) 8301/22, (1126) WP(L)8519/22, (1127) WP(L) 8583/22, (1128) WP(L) 8623/22, (1129) WP/1769/22, (1131) WP/1876/22, (1132) WP(L)/8895/22, (1133) WP(L)8966/22, (1134) WP/1817/22, (1135) WP/1692/22, (1136)WP(L)/9148/22, (1137) WP(L) 9150/22, (1138) WP/1856/22, (1140)WP(L) 9438/22, (1141) WP(L) 9441/22, (1142) WP/1863/22, (1143)WP(L) 9453/22, (1145) WP(L) 11467/22, ..... Mr P.J. Pardiwalla, Senior Advocate and Mr P S Jetly, Senior Advocatewith Mr Amir Arsiwala, Mr Vidit Divya Kumat, Mr Pankaj Toprani, MsKrupa Toprani, Dr Avinash Poddar, Ms Deepali Kamble, Mr Nitesh Joshi,Ms Pradnya Vairale, Ms Radha Halbe, Mr Dharan V Gandhi, MrSubhradeep Banerjee, Mr Deep Shah, Mr Bharat Raichandani, MrRishabh Jain, Mr Abhishek Khandelwal, Mr Rajendra, Mr Rahul Hakani,Mr Shashi Bekal, Ms Neelam Jadhav, Ms Aasifa Khan, Mr Vipul J Shah,Mr Dinesh Gulabani, Mr Prathamesh Kamat, Ms Neena Shah, Ms SaloniManjrekar, Mr Gaurav Gandhi, Mr Naresh Jain, Ms Neha Anchlia, MrMahaveer Jain, Mr Mandar M Vaidya, Mr Faran Khan, Ms Gauri Joshi,Mr Sameer Dalal, Mr N C Ranganayakulu, Mr Paras Savla, Mr Harsh RShah, Ms Rutuja N Pawar, Ms Hetal Laghave, Mr K Gopal, Ms NehaParanjpe, Mr Om Kandalkar, Mr Arun Jain, Mr Rohan Deshpande, MrSuyog Bhave, Ms Rucha Vaidya, Ms Niyati Mankad, Mr Sameer Dalal,Mr Sanjiv M Shah, Mr Satish Mody, Mr Ravi Sawana, Ms Ushashi Datta,Mr Sashi Tulsiyan, Mr P C Tripathi, Mr Pravin Tembhekar, Mr DiveshChawla, Mr Jitendra Jain, Mr Madhur Agrawal, Mr Shreyash Shah, MrAnkit Namdeo, Mr Hiten Chande, Ms Jasmin Amalsadvada, Mr Jash Dalia, Mr Ranit Basu, Ms Maitri Malde, Mr Prakul Khurana, Mr RajatSharma, Mr Uttam Rane, Ms Jinal Shah, Mr Gunjan Kakad and Mr JeetKamdar with PRH Juris Consults, Mr Atul K Jasani, Kevin Shah &Associates, UBR Legal, Mr Harsh Behany, Ganesh & Co, Ms MonikaDokhale-Walve, Mr Kartik Vig, Ms Farzeen Khambatta, Mr SriramSridharan, Lumiere Law Partners and Mint & Confreres for Petitioners-Assessees in respective matters. Dalia, Mr Ranit Basu, Ms Maitri Malde, Mr Prakul Khurana, Mr RajatSharma, Mr Uttam Rane, Ms Jinal Shah, Mr Gunjan Kakad and Mr JeetKamdar with PRH Juris Consults, Mr Atul K Jasani, Kevin Shah &Associates, UBR Legal, Mr Harsh Behany, Ganesh & Co, Ms MonikaDokhale-Walve, Mr Kartik Vig, Ms Farzeen Khambatta, Mr SriramSridharan, Lumiere Law Partners and Mint & Confreres for Petitioners-Assessees in respective matters. Mr. Suresh Kumar, Mr. Sham V. Walve, Mr. Akhileshwar Sharma, Mr.Ashok Kotangle, Mr. Arvind Pinto, Mr P C Chhotaray, Mr CharanjeetChanderpal, Mr. P.A. Narayanan, Ms. Mamta Omle, Ms. SwapnaGokhale, Mr. Vikas Khanchandani, Mr. Avadhesh Saxena, Mr. VipulBajapeyee and Ms Ruchi Rajput for Respondents-Revenue in respectivematters. CORAM : K. R. SHRIRAM & N.R. BORKAR, J.J. DATED : 11 APRIL, 2022. P.C. 1.In these cases the notices issued under Section 148 of the Income Tax Act, 1961 (the Act) are after 31[st] March 2021 but the procedure followed is the old procedure which came to be replaced by the Finance Act, 2021 with effect from 1[st] April 2021. 2.Counsel state that they do not have any instructions of any assessment order having been communicated to petitioner. Statement accepted. Evenif the assessment order is passed, still it will be non-est as the notice issued under Section 148 of the Act itself is being setaside. GROUP-I 903 TO 1145.doc 3.We have already held in Tata Communications Transformation Services Limited Vs. Assistant Commissioner of Income Tax 14(1) 1 that such notices are bad in law and have to be quashed. & Ors.1 Accordingly, notice impugned in these petitions are hereby quashed and set aside. 4.Petitions disposed accordingly. (N.R. BORKAR, J.) (K.R. SHRIRAM, J.) 1Writ Petition No.1334 of 2021 dated 29[th] March,2022