Pebble Bay Developers Pvt. Ltd v. The Assistant Commissioner Of Income Tax-13(1)(2
High Court
20 Jun 2023 In favour of: Revenue
Forum / Bench
High Court · newos
Parties
Pebble Bay Developers Pvt. Ltd v. The Assistant Commissioner Of Income Tax-13(1)(2
Date of order
20 Jun 2023
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Pebble Bay Developers Pvt. Ltd v. The Assistant Commissioner Of Income Tax-13(1)(2, the High Court (2023) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 3619 OF 2019
Pebble Bay Developers Pvt. Ltd.Vs.The Assistant Commissioner of Income Tax-13(1)(2)
….. Petitioner
….. Respondent
Mr. Nishit Gandhi, for Petitioner.Mr. Akhileshwar Sharma a/w Ms. Shilpa Goel, for Respondent.
CORAM:K.R.SHRIRAM, J &FIRDOSH P. POONIWALLA, J.
DATED :JUNE 20, 2023
P.C.
1. In this petition, petitioner is impugning a notice issued under
Section 148 of Income Tax Act, 1961 (‘the Act’) dated15/03/2019 and order disposing objections dated 30/11/2019.The final assessment order under Section 148 of the Act is yet tobe passed.
2.Keeping open all rights and contentions, we do not wish toexercise our writ discretion under Article 226 of the Constitutionof India in view of what we have stated above. It is open topetitioner to raise all grounds before the Assessing Ofocer.
3.Petition dismissed.
(FIRDOSH P. POONIWALLA, J)
(K.R.SHRIRAM, J)
Urmila Ingale
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue