Shri. Mahila Griha Udyog Lijjat Papad v. Deputy Director Of Income Tax (Exemption)-1(1) And Ors

ASN IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2536 OF 2011 Shri. Mahila Griha Udyog Lijjat Papad....Petitioner.Vs.Deputy Director of Income tax (Exemption)-1(1) and ors. ...Respondents. Mr. P. J. Pardiwala, Sr. Advocate with Mr. B.V. Jhaveri for the petitioner.Mr. Vimal Gupta for the Respondents. CORAM : DR. D.Y. CHANDRACHUD & M.S. SANKLECHA, JJ. 31JANUARY 2012 PC: Counsel appearing on behalf of the Petitioner and the counsel appearing on behalf of the Revenue are agreed in stating before the Court that in the present case the grounds for reopening of the assessment are similar to those for reopening the assessment for assessment year 2004-05. The petition filed by the assessee against a Notice dated 21 March 2012 for assessment year 2004-05 has been allowed by a judgment separately delivered today. No further submissions have been urged either by the Petitioner or Respondents. Counsel for the parties are agreed that the judgment delivered in the companion petition will govern the present petition as well. For the reasons already indicated in the Judgment in the companion petition, the impugned notice dated 21 March 2011 issued under Section 148 of the Income Tax Act, 1961 is quashed and set aside. 2The Petition, is accordingly, disposed of. 3There shall be no order as to costs. ( DR.D.Y. CHANDRACHUD, J ) ( M.S. SANKLECHA, J. )