Ms. Swapna v. N. R. Borkar, Jj
High Court
30 Mar 2022 In favour of: Unclear
Forum / Bench
High Court · newos
Parties
Ms. Swapna v. N. R. Borkar, Jj
Date of order
30 Mar 2022
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In Ms. Swapna v. N. R. Borkar, Jj, the High Court (2022) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
PURTIPRASADPARAB
IN THE HIGH COURT OF JUDICATURE AT BOMBAYDigitally signed byPURTI PRASADORDINARY ORIGINAL CIVIL JURISDICTIONPARABDate: 2022.03.3116:08:43 +0530
WRIT PETITION NO. 877 OF 2022
Rivera Digitec (India) Pvt. Ltd.
V/s.The Assistant Commissioner of Income Tax,Circle 8(1)(1), Mumbai and Ors.
….Petitioner
…Respondents
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None for Petitioner.
Ms. Swapna V. Gokhale for Respondents.
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CORAM : K.R. SHRIRAM &
N. R. BORKAR, JJ.
DATED : 30[th] MARCH, 2022
P.C. :
1.In this case the notice issued under Section 148 of the IncomeTax Act, 1961 (the Act) is dated 30[th] June, 2021 but the procedure followedis the old procedure which came to be replaced by the Finance Act, 2021with effect from 1[st] April, 2021.
2.We have already held in Tata Communications Transformation
1
Services Limited vs. Assistant Commissioner of Income Tax 14(1) & Ors.1
that such notices are bad in law and have to be quashed. Accordingly,notice impugned in this petition is hereby quashed and set aside.
3.Petition disposed accordingly.
(N. R. BORKAR, J.)
(K.R. SHRIRAM, J.)
1 Writ Petition No.1334 of 2021 dated 29[th] March, 2022.
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