Ravindra Bhagorao Dangeversusthe Principal Chief Commissioner Income Taxand Another v. Ghuge

*1* 10wp113o24 IN THE HIGH COURT OF JUDICATURE AT BOMBAYBENCH AT AURANGABAD 10 WRIT PETITION NO. 113 OF 2024 RAVINDRA BHAGORAO DANGEVERSUSTHE PRINCIPAL CHIEF COMMISSIONER INCOME TAXAND ANOTHER ... Advocate for the Petitioner : Mr.P.D. Bachate i/by Mr. JadhavarShivprasad G.Advocate for Respondents 1 and 2 : Mr. Alok Sharma ... CORAM : RAVINDRA V. GHUGE & Y. G. KHOBRAGADE, JJ. DATE :- 22[nd] January, 2024 Per Court :- 1.Heard the learned Advocates for the respective sidesand perused the petition paper book with their assistance. 2.The Petitioner was undisputedly served with thenotice under Section 148(A)(b) of the Income Tax Act dated23.05.2022. Two weeks time was granted to the Petitioner to reply. The Petitioner did not respond. The Income TaxDepartment finally passed the order after almost two months on20.07.2022. Admittedly, the Petitioner did not tender any writtenreply. Consequentially, the order under Section 148A(d) has been *2* passed. 3.Considering the recent order dated 08.01.2024 delivered by this Court in Writ Petition No.10075/2023 (Satguru Sai Extrusions Private Limited vs. Union of India and others), this Writ Petition is disposed off. 4.Needless to state, the law has crystallized that suchan Assessee as like the Petitioner herein, can raise all groundsand contentions and the same can be considered while hearingthe proceedings under Section 148-A. kps(Y. G. KHOBRAGADE, J.) (RAVINDRA V. GHUGE, J.)