Muumbai v. Assistant Commissioner Of Income Tax Circle-22(1), Mumbai

Digitally IN THE HIGH COURT OF JUDICATURE AT BOMBAYsigned byPURTIPURTIPRASAD ORDINARY ORIGINAL CIVIL JURISDICTIONPRASADPARABPARABDate:2022.04.2110:33:54signed byPURTIPURTIPRASAD ORDINARY ORIGINAL CIVIL JURISDICTIONPRASADPARABPARABDate:2022.04.2110:33:54+0530WRIT PETITION NO. 1611 OF 2022 Arshad Alibhai Nathani V/s.The Assistant Commissioner ofIncome Tax Circle 22(1), Mumbaiand Ors. ….Petitioner …Respondents ---- Mr. Hiro Rai a/w Mr. Subhash Shetty i/b Mr. Atul K. Jasani for Petitioner.Mr. Akhileshwar Sharma a/w Mr. Vikas T. Khanchandani for Respondents-Revenue. ---- CORAM : K.R. SHRIRAM & N. R. BORKAR, JJ. DATED : 18[th] APRIL, 2022 P.C. : 1.Mr. Rai submitted that the issue in this petition is squarelycovered by the order passed by this court in Ashraf Alibhai Nathani, Muumbai vs. Assistant Commissioner of Income Tax Circle-22(1), Mumbai and Others1 where petitioner was brother of petitioner herein. The onlydifference will be that the amounts and the number of shares will differ. 2.Mr. Sharma agrees with what Mr. Rai says. 3.In the circumstances, we allow this petition in terms of prayer clause – (a) which reads as under : (a)that this Hon’ble Court be pleased to issue a Writ ofCertiorari or any other Writ, Order or Direction under Article226 of the Constitution of India calling for the records of thecase leading to the issue of the impugned notice and passing 1 Writ Petition No.550 of 2022 Dated 16[th] February, 2022 of the impugned order and after going through the same andexamining the question of legality thereof quash, cancel andset aside the impugned notice (Exhibit G) dated 23[rd] March,2021 and impugned order (Exhibit M) dated 2[nd] February,2022. 4.Petition disposed with no order as to costs. (N. R. BORKAR, J.) (K.R. SHRIRAM, J.)