Technologies Limited v. Assistant Commissioner Of Income Tax Circle

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION (947) WRIT PETITION NO.5732 OF 2022 Excel Enterprises Mumbai…PetitionerVersusIncome Tax Officer, Ward 27(1)(1), Mumbai & Ors.…Respondents WITH (948) WRIT PETITION NO.5761 OF 2022WITH(1050) WRIT PETITION (ST) NO.14063 OF 2024WITH (1051) WRIT PETITION (ST) NO.14065 OF 2024 Dr. K. Shivaram, Senior Advocate with Mr.Rahul Hakani, for Petitioner in WP/5732/2022 & 5761/2022. Ms. Ritika Agarwal, with Ms. Ayesha S. Ansari, i/b. ACE Legal, for Petitioner in WPST/14063/2024 & 14065/2024.Mr. Arjun Gupta, for Respondents-Revenue in WP/5732/2022, WPST/14063/2024 & WPST/14065/2024.Mr. Suresh Kumar, for Respondents-Revenue in WP/5761/2022. PC:- CORAM:K. R. SHRIRAM &DR. NEELA GOKHALE, JJ.DATED:9[th] May 2024 1. We are informed by counsel for petitioners that these Petitions will be covered by the judgment of this Court in Hexaware Technologies Limited v. Assistant Commissioner of Income Tax Circle 15(1)(2) Mumbai and Ors.[1 ]Counsel for respondents concur. Digitallysigned byRAJURAJUDATTATRAYADATTATRAYAGAIKWADGAIKWADDate:2024.05.1320:27:08+0530 2/2 947-1051-aswp-5732-2022+.doc 2.Therefore, the notice issued under Section 148 of the Income Tax Act, 1961 is quashed and set aside. In case any re-assessmentorder is passed, the same also will stand quashed. So also,consequential demand notices or penalty notices will also standquashed and set aside. 3.Petitions disposed accordingly. 4.Whichever contention raised in the petitions not covered by theHexaware Technologies (Supra) is kept open to be raised, should theneed arise.Hexaware Technologies (Supra) is kept open to be raised, should theneed arise. (DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.)