Odt v. Asst.commisiosner Of Income-Tax

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2032 OF 2022 Mahindra CIE Automotive Limited….Petitioner. Vs. Asst.Commisiosner of Income-tax Circle-7(1)(1) & Ors.... Respondents. --------- Mr. Nishant Thakkar a/w Ms Jasmin Amalsadvala i/b Lumiere Law Partners for petitioner. Mr.Pranil Sonawane and Mr. Sunny Udasi and Varsha Gangawane forrespondents. --------- CORAM : K.R. SHRIRAM & N.R.BORKAR, JJ. DATE : 6[th] MAY, 2022. P.C.: 1.Mr. Thakkar states that approval granted under Section 151 of theIncome Tax Act, 1961 (for brevity the ‘said Act’) for issuance of impugnednotice dated 30.03.2021 under Section 148 of the said Act is not a validnotice since approval has not been accorded in accordance with provisionsof Section 151 of the said Act. Mr. Thakkar submits that this issue will besquarely covered by an unreported order passed by this Court on 4[th] May2022, in the matter of Johnson and Johnson Private Limited Vs. Deputy Chitra Sonawane 2.Mr. Sonawane in all fairness agrees that the issue in this petition willbe covered by the said Judgment. At the same time Mr. Sonawane alsostates that respondent should be permitted to issue fresh notice inaccordance with law. 3.Therefore, petition is allowed in terms of prayer clause (a) whichreads as under: (a) that this Hon’ble Court be pleased to issue aWrit of Certiorari or any other writ order ordirection under Article 226/227 of theConstitution of India calling for the records ofthe case leading to the issue of the impugnedsanction (Exhibit Q), impugned notice datedMarch 30, 2021 (Exhibit N), issuance ofimpugned scrutiny notice dated November 25,2021 (Exhibit S), passing of the impugned orderdated February 14, 2022 (Exhibit V) andsubsequent issue of the 142(1) notice datedFebruary 14, 2021 (Exhibit W) and after goingthrough the same and examining the question oflegality thereof quash, cancel and set aside theimpugned sanction (Exhibit Q), impugnednotice dated March 30, 2021 (Exhibit N),impugned scrutiny notice dated November 25,2021 (Exhibit S), impugned order datedFebruary 14, 2022 (Exhibit V) and subsequent142(1) notice dated February 14, 2021 (ExhibitW). 1Writ Petition (L) No.7733/2022 Chitra Sonawane 3 4.Should respondents issue any fresh notice, petitioner may raise allgrounds including those which have been raised in this petition. 5.Petition disposed. (N.R. BORKAR, J.) (K.R.SHRIRAM, J.) Chitra Sonawane