Panjab Manikrao Navghareversusthe Principal Chief Commissioner Income Taxand Others v. Ghuge

*1* 12761o22 IN THE HIGH COURT OF JUDICATURE AT BOMBAYBENCH AT AURANGABAD WRIT PETITION NO. 12761 OF 2022 PANJAB MANIKRAO NAVGHAREVERSUSTHE PRINCIPAL CHIEF COMMISSIONER INCOME TAXAND OTHERS … Shri Raviraj R. Chandak, Advocate for the Petitioner.Shri Alok Sharma, Advocate for the Respondents/ ITDepartment. ... CORAM : RAVINDRA V. GHUGE & R.M. JOSHI, JJ. DATE :- 01[st] March, 2024 Per Court :- 1.We have heard the learned Advocates for therespective parties. 2.The challenge in this petition is identical to the challenge in Writ Petition No.9125/2022 (Bela Kishor Varma vs. The Principal Chief Commissioner, Income Tax and another),which we have decided today. 3.In this Writ Petition as well, it is undisputed that the impugned notice has been issued after the amendment to theFinance Act, on the basis of the provisions that existed before the 12761o22 amendment and the said notice is in relation to the Assessment Year 2014-2015. 4. For the reasons recorded in the order passed today in Writ Petition No.9125/2022 (supra), this Writ Petition is allowedwith the same directions as under:- (a)The impugned notice is quashed and set aside. (b)We record that this order is restricted only to thepoint of limitation since the impugned notice had been issued forthe Assessment Year 2014-2015, after the amendment to theFinance Act on 01.04.2021, and that too under the provisionsexisting prior to the amendment to the Finance Act. kps(R.M. JOSHI, J. ) ( RAVINDRA V. GHUGE, J. )