Prachi Kshitij Thakur v. Income Tax Officer, Ward-4(1) & Ors

1/2 976-aswp-14385-2022.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO. 14385 OF 2022 Prachi Kshitij ThakurVersusIncome Tax Officer, Ward-4(1) & Ors. …Petitioner …Respondents Mr. C. M. Lokesh i/b PRH Juris Consults for Petitioner.Mr. Ajeet Manwani for Respondents-Revenue. PC : CORAM:K. R. SHRIRAM &DR. NEELA GOKHALE, JJ.DATED:5[th] March 2024 1.Counsel for Petitioner states that this petition relates toAssessment Year 2014-2015. The issue in this petition will becovered by the recent judgment of this Court in Godrej Industries Ltd.v. The Assistant Commissioner of Income Tax, Circle 14(1)(2),Mumbai and Ors.[1]. Counsel for Respondents agrees. 2.Therefore, impugned order dated 26[th] July 2022 passed underSection 148A(d) of the Income Tax Act, 1961 (“the Act”) and thenotice dated 27[th] July 2022 issued under Section 148 of the Act in thepetition are hereby quashed and set aside. Consequential notices ororders, if any, also stand quashed and set aside. 3.Petition disposed. 4. Since we have disposed this petition only on the issue of Digitally signedby GITALAXMIGITALAXMIKRISHNAKRISHNAKOTAWADEKARKOTAWADEKARDate:2024.03.0612:08:20 +0545 limitation, Petitioner may raise the other contentions raised in thispetition independently, if the need arise in other matter. (DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.)