Services Limited v. Assistant Commissioner Of Income Tax 14(1
High Court
11 Apr 2022 In favour of: Unclear
Forum / Bench
High Court · newos
Parties
Services Limited v. Assistant Commissioner Of Income Tax 14(1
Date of order
11 Apr 2022
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In Services Limited v. Assistant Commissioner Of Income Tax 14(1, the High Court (2022) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
- Chitra Sonawane
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.1735/2022
Azeem J. KhanVs.Asst. Commissioner of IncomeTax Circle 26(1)& Anr.
.. Petitioner.
.. Respondent.
.....
Mr. Vipul J. Shah for petitioner.
Mr. Suresh Kumar for respondents.
CORAM : K. R. SHRIRAM & N.R. BORKAR, J.J.
P.C.
DATED : 11 APRIL, 2022.
1.In this case the notice issued under Section 148 of the Income
Tax Act, 1961 (the Act) is dated 20.4.2021 but the procedurefollowed is the old procedure which came to be replaced by theFinance Act, 2021 with effect from 1[st] April 2021.followed is the old procedure which came to be replaced by theFinance Act, 2021 with effect from 1[st] April 2021.
2.
Mr.Vipul Shah states that he does not have any instructions of
any assessment order having been communicated to petitioner.
Statement accepted.
Even if the assessment order is passed, still it will be non-
est as the notice issued under Section 148 of the Act itself is beingset aside.
3.We have already held in Tata Communications Transformation
Services Limited Vs. Assistant Commissioner of Income Tax 14(1)
& Ors.1 that such notices are bad in law and have to be quashed.
Accordingly, notice impugned in this petition is hereby quashed
and set aside.
4.Petition disposed accordingly.
(N.R. BORKAR, J.)
(K.R. SHRIRAM, J.)
1Writ Petition No.1334 of 2021 dated 29[th] March,2022
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