M/S. Shri Anand Venkateshwar Associates v. Union Of India Through Ministry Of Finance Dept. And Anr

1/3 909-aswp-11894-2022.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.11894 OF 2022 M/s. Shri Anand Venkateshwar Associates Versus Union of India Through Ministry of Finance Dept. and Anr. …Petitioner …Respondents WITH WRIT PETITION NO.1367 OF 2023 Anil Vasant Pisal Versus Additional/Joint/Deputy/Assistan Commissioner of Income Tax/ Income Tax Officer and Ors. …Petitioner …Respondents WITHWRIT PETITION NO.5822 OF 2023 Aakash Erectors Private Limited Through its Director, Sanjay Chandanmal Jain…Petitioner Versus The Income Tax Officer Ward 8(1), Pune …Respondents WITH WRIT PETITION NO.4903 OF 2024 Madhukar Balwant Waghmare ...Petititioner Versus Principal Commissioner of Income Tax 2, Pune & Ors. …Respondents Mr. Sanket Bora, with Vidhi Punmiya, i/by SPCM Legal, forPetitioners in WP 11894/2022 and WP 5822/2023. Mr. Pradeep Jetly, Senior Advocate, with Mr. Sham Walve, SanketBora and Vidhi Punmiya i/by SPCM Legal for Petitioner in WP4903/2024. Mr. Sham Walve, with Mr. Siddharth Wakankar, for Petitioner in WP 1367/2023. Mr. Vikas T. Khanchandani, for Respondents-Revenue in WP 1367/2023 and WP 4903/2024. Mr. Suresh Kumar for Respondents-Revenue in WP 11894/2022and WP 5822/2023. PC:- CORAM:K. R. SHRIRAM &DR. NEELA GOKHALE, JJ.DATED:3[rd] April, 2024 1.At the outset, Mr. Khanchandani undertakes to filevakalatnama on behalf of the Respondents-Revenue in Writ PetitionNo.1367 of 2023 and Writ Petition No.4903 of 2024 in place of Mr.Manwani. Undertaking accepted. Registry to take the vakalatnama onfile. 2.Mr. Jetley, Mr. Sham Walve and Mr. Sanket Bora state that theissue in these Petitions is covered by two reasoned orders passed bythis Court in Rajendra Lilachand Sanghavi v. The PrincipalCommissioner of Income Tax-2, Pune and Ors.[1] and in PanaceaUnique Star Developers v. Union of India[2]. Mr. Suresh Kumar and Mr.Khanchandani appearing for the Respondents-Revenue concur. 3.Therefore, Petitions are disposed with the following directions: (a)Respondents to act in furtherance of the declarationmade by Petitioners under the Income Declaration Scheme,2016 (“IDS”) read with IDS Rules and issue Form 4 under theIDS within four weeks from today after giving credit to allmade by Petitioners under the Income Declaration Scheme,2016 (“IDS”) read with IDS Rules and issue Form 4 under theIDS within four weeks from today after giving credit to all amounts paid including the advance tax and self assessmenttax, as the case may be. (b)Consequently, the assessment orders passed togetherwith the demand notice and penalty notice issued are alsoquashed and set aside. 4.Petitions disposed. (DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.)