Mr. Dharan v. This Petition Relates To Assessment Year 2017-2018

1/2 908-aswp-2106-2023.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 2106 OF 2023 Brijesh Onkarnath Govil…PetitionerVersusCommissioner of Income Tax & Ors.…Respondents Mr. Dharan V. Gandhi, for Petitioner.Mr. Akhileshwar Sharma, for Respondents-Revenue. PC:- 1.This petition relates to Assessment Year 2017-2018. 2.Counsels state that in this petition the issue of impropersanction having been obtained has been raised among other grounds,in the petition as well as during the hearing. Counsels state that theissue of improper sanction has been decided by this court in the caseofSiemens Financial Services Private Limited Vs. DeputyCommissioner of Income Tax & Ors.[1] wherein the court has held thatfor Assessment Year 2016-2017, the sanction should have been givenunder Section 151(ii) and not under Section 151(i) of the IncomeTax Act, 1961 (the Act) and consequently the sanction is invalid. TheCourt has stated that in view of the invalid sanction, the notice issueditself will be invalid and has to be quashed. We would also add, if Digitally signedby RAJURAJUDATTATRAYADATTATRAYAGAIKWADGAIKWADDate:2024.05.1316:13:02 +0530 the notice has to be quashed, if there is an assessment order passedsubsequently, that assessment order having been passed relying on anincorrect sanction, will also have to be quashed. 3.Counsels further state that the findings in Siemens FinancialServices Private Limited (supra) will squarely apply to this petition.Therefore, all notices and orders impugned in this petition arequashed and set aside. All consequential notices, assessment orderand the consequential orders, if any, are also hereby quashed and setaside. 4.Petition disposed. 5.We clarify that all other grounds could be raised by the partiesat appropriate stage in any other proceeding. (DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.)