Shri. Aashish Niranjan Shah v. The Assistant Commissioner Of Income Tax, Circle-7, Pune & Ors

1/2 903-aswp-12146-2022.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO. 12146 OF 2022 Shri. Aashish Niranjan ShahVersusThe Assistant Commissioner of Income Tax, Circle-7, Pune & Ors. …Petitioner …Respondents Mr. Sagar Tilak a/w Ms. Payal Rathod & Ms. Tanvi Phatak i/b Mr. Sachin K. Hande for Petitioner.Mr. Suresh Kumar for Respondents-Revenue. PC:- CORAM:K. R. SHRIRAM &DR. NEELA GOKHALE, JJ.DATED:27[th] February 2024 1. This petition relates to Assessment Year 2016- 2017. 2.Counsels state that in this petition the issue of impropersanction having been obtained, has been raised among othergrounds. It was raised during the hearing as well. Counsels statethat the issue of improper sanction has been decided by this Court inthe case of Siemens Financial Services Private Limited V/s. DeputyCommissioner of Income Tax and Others[1], wherein the Court has heldthat for Assessment Year 2016-2017, the sanction should have beengiven under Section 151(ii) and not under Section 151(i) of theIncome Tax Act, 1961 (“the Act”). Consequently, the sanction is GITALAXMIKRISHNAKOTAWADEKAR Digitally signed byGITALAXMI KRISHNAKOTAWADEKARDate: 2024.02.2815:19:59 +0545 invalid. The Court has stated that in view of the invalid sanction, thenotice issued itself will be invalid and has to be quashed. We wouldalso add, if the notice has to be quashed, if there is an assessmentorder passed subsequently, the said assessment order having beenpassed relying on an incorrect sanction, will also have to be quashed. 3.Counsels further state that the findings in Siemens FinancialServices Private Limited (supra) would squarely apply to this petitionas well on the issue of sanction. 4.Therefore, all such notices issued for Assessment Year 2016- 2017, the assessment order and the consequential orders, if any, arealso hereby quashed and set aside. 5.Petition disposed. 6.We clarify that all other grounds could be raised by the partiesat appropriate stage in any other proceeding. (DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.)