The Judgment Of New India Assurance Co. Ltd v. Assistant Commissioner

1/2 946.WP-12299-2022.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO.12299 OF 2022 Swapnil Rasiklal Kothadiya ….Petitioner V/s. Income Tax Officer, Ward 2 & Ors. .…Respondents WITHWRIT PETITION NO.3178 OF 2023 Kalpana Pravin Sanghvi ….Petitioner V/s. Assistant Commissioner ofIncome Tax, Central Circle 2(3) & Ors. .…Respondents WITH WRIT PETITION NO.332 OF 2023 Shriram Jawahar Shetkari Sahakari Sakhar Udyog ….Petitioner V/s. Assistant Commissioner ofIncome Tax and Ors. .…Respondents ---- Mr. Mihir Naniwadekar a/w. Mr. Ruturaj H. Gurjar for petitioner.Mr. Suresh Kumar for respondents – Revenue. ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ. DATED : 23[rd] JANUARY 2024 P.C. : WRIT PETITION NO.12299 OF 2022 WRIT PETITION NO.12299 OF 2022WITHWRIT PETITION NO.332 OF 2023 1 Mr. Naniwadekar state that these petitions will be covered by the judgment of New India Assurance Co. Ltd. V/s Assistant Commissioner of Income Tax, Circle 3(2)(1), Mumbai & Ors.[1]. Mr. Suresh Kumar agrees. 1. 2024 SCC OnLine Bom 146 2Therefore, impugned orders passed under Section 148 (A)d ofthe Income Tax Act, 1961 (the Act) and the notices issued under Section148 of the Act in these petitions are hereby quashed and set aside. 3Petitions disposed. 4Consequential notices or orders, if any, also stand quashed and set aside. 5All other rights and contentions which have been raised in thepetitions are also kept open. WRIT PETITION NO.3178 OF 2023 6Stand over to 5[th] February 2024. (DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.)