Prasad Suresh Yeole v. Income Tax Officer, Ward-1, Malegaon & Ors

1/2 487-aswp-5976-2023.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO. 5976 OF 2023 Prasad Suresh YeoleVersusIncome Tax Officer, Ward-1, Malegaon & Ors. …Petitioner …Respondents Mr. Tanzil R. Padvekar for Petitioner.Mr. Suresh Kumar for Respondents-Revenue. PC:- CORAM:K. R. SHRIRAM &DR. NEELA GOKHALE, JJ.DATED:28[th] March 2024 1.Mentioned out of turn. 2.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. 3.Therefore, impugned notice dated 22[nd] April 2021 issued underSection 148 of the Income Tax Act, 1961 (“the Act”), impugnedshow-cause notice dated 26[th] May 2022 issued under Section 148A(b)of the Act and impugned order dated 19[th] July 2022 passed underSection 148A(d) of the Act in the petition are hereby quashed and setaside. Consequential notices or orders, if any, also stand quashed and set aside. 4.Petition disposed. 5.Since we have disposed this petition only on the issue oflimitation, 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.) Digitally signedby GITALAXMIGITALAXMIKRISHNAKRISHNAKOTAWADEKARKOTAWADEKARDate:2024.03.3015:02:12 +0545