Mumbai… v. The Income Tax Appellate Tribunal, Mumbaibench “B” & Anr.…

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTIONWRIT PETITION NO. 2433 OF 2011 The Commissioner of Income Tax City-12, Mumbai … Petitioner VersusSmt. Kalpana Munshi… Respondents WITH WRIT PETITION NO. 2434 OF 2011 The Commissioner of Income Tax City-12, Mumbai … Petitioner VersusShri. Vikram S. Munshi … Respondents WITH WRIT PETITION NO. 1257 OF 2012 The Commissioner of Income Tax City-3, Mumbai… Petitioner Versus The Income Tax Appellate Tribunal, MumbaiBench “B” & Anr.… Respondents WITH WRIT PETITION NO. 1383 OF 2012 The Commissioner of Income Tax City-3, Mumbai… Petitioner VersusThe Income Tax Appellate Tribunal & Anr.… Respondents WITH WRIT PETITION NO. 1326 OF 2013 The Commissioner of Income Tax City-23, MumbaiVersus … Petitioner The Income Tax Appellate Tribunal, MumbaiBench “A” & Anr.… Respondents Mr Subir Kumar, with Sruti Kalyanikar, for Petitioner.Mr Siddharth Chandrashekhar, for Petitioner in WP/1326/2013.Mr. Jitendra Singh, for Respondents in WP/2433/2011 & 2434/2011, for Respondent No.2 in WP/1326/2023 & for Petitioner in WP/1257/2012, WP/1383/2012. P.C. : CORAMK. R. SHRIRAM &DR. N. K. GOKHALE, JJ.DATED:1[st] September 2023 1.The Counsels appearing for the respective Petitioners statethat the Revenue does not have the satisfaction note and hence thesituation will be similar to that covered by the order that this Courtpassed on 28[th] July 2023 in Writ Petition No. 2849 of 2008 andanother. For completion of record, Counsels state that they will filean affidavit confirming the same. 2.Even if the search is held to be invalid, the information ormaterial gathered during the course thereof may be relied upon byRevenue for making adjustment to assessee’s income in an appropriate proceeding, if so advised, and Revenue may utilize theinformation or material in such proceeding, as is permissible inlaw. 3. The Income Tax Appellate Tribunal (“ITAT”) is directed todispose the pending Appeals in terms of this order within a periodof twelve weeks from the date this order is filed in the Registry ofITAT. 4.Petitions disposed. (DR. N. K. GOKHALE, J.) (K. R. SHRIRAM, J.)