Services Limited v. Assistant Commissioner Of Income Tax 14(1) & Ors.1
High Court
30 Mar 2022 In favour of: Unclear
Forum / Bench
High Court · newos
Parties
Services Limited v. Assistant Commissioner Of Income Tax 14(1) & Ors.1
Date of order
30 Mar 2022
Assessment year(s)
—
Outcome
Other
Case summary
In Services Limited v. Assistant Commissioner Of Income Tax 14(1) & Ors.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
The order — as passed by the High Court
PURTIPRASADPARAB
Digitally signed byPURTI PRASAD PARABDate: 2022.04.0116:56:03 +0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 938 OF 2022
BD Cotton Associates V/s.Union of India and Ors.
….Petitioner
…Respondents
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Mr. Rajendra for Petitioner.Mr. Akhileshwar Sharma for Respondents.
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CORAM : K.R. SHRIRAM &N. R. BORKAR, JJ. DATED : 30[th] MARCH, 2022
P.C. :
1.In this case the notice issued under Section 148 of the Income
Tax Act, 1961 (the Act) is dated 10[th] June, 2021 but the procedure followedis the old procedure which came to be replaced by the Finance Act, 2021with effect from 1[st] April, 2021.
2.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.
3.Petition disposed accordingly.
(N. R. BORKAR, J.)
(K.R. SHRIRAM, J.)
1 Writ Petition No.1334 of 2021 dated 29[th] March, 2022.
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