M/S.haware Engineers And Builders Pvt.ltd v. Assistant Commissioner Of Income Tax, Respondent Central Circle-29, Mumbai And Others

1 of 2 WP.655.2013 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.655 OF 2013 M/s.Haware Engineers and Builders Pvt.Ltd. Petitioner versusAssistant Commissioner of Income Tax,RespondentCentral Circle-29, Mumbai and others Mr.S.N.Inamdar, Sr.Advocate with Mr.Mihir C. Naniwadekar for Petitioner.Mr.A.R.Malhotra for Respondent. CORAM : DR.D.Y.CHANDRACHUD AND A.A.SAYED, JJ. PC : DATE : 10 April 2013 1.The petition seeks to question the legality of a notice issued under Section 148 of the Income Tax Act, 1961, purporting to reopen an assessment for A.Y.2004-05 and an order dated 6 March 2013 disposing of the objections of the assessee. The Petitioner has also sought a direction restraining the Assessing Officer from proceeding with the reassessment proceedings. The Assessing Officer has already in the meantime, passed an order of assessment in pursuance of the notice under Section 148 on 28 March 2013. 2.In that view of the matter, it would not be appropriate or proper for this Court to entertain these proceedings since the petition has been rendered infructuous by the subsequent development. The 2 of 2 WP.655.2013 Petitioner has a substantive remedy of appeal available in accordance with law against the order of assessment. We keep open all the rights and contentions in that regard. The petition is accordingly dismissed. There shall be no order as to costs. (DR.D.Y.CHANDRACHUD, J.) MST (A.A.SAYED, J.)