This Court In Siemens Financial Services Private Limited v. Deputy

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 2510 OF 2024WITHINTERIM APPLICATION NO. 6643 OF 2024 FM India Supply Chain Pvt. Ltd.…PetitionerVersusAssistant Commissioner of Income Tax, Circle 1(1), Pune…Respondent Mr. Vineet Kothari, Senior Advocate, i/b. Mr. Nikhil Rungta, with Mr. Devkinandan R. Singh & Mr. Mehul Kothari, for Petitioner.Mr. Arjun Gupta, for Respondent-Revenue. CORAM:K. R. SHRIRAM &DR. NEELA GOKHALE, JJ.DATED:12[th] March 2024 PC:- INTERIM APPLICAITON NO.6643 OF 2024 1.For reasons mentioned in the application, Interim Applicationis allowed. Leave to amend as per the amendment sought inparagraph 4 of the Interim Application is granted. Amendment to becarried out during the course of today. WRIT PETITION NO.2510 OF 2024 2.Petitioner impugns an order dated 13[th] April 2023 passedunder Section 148A(d) of the Income Tax Act, 1961 (“the Act”) asalso the consequent notice of the same date issued under Section 148of the Act. Counsel submits that the entire basis of issuance of noticeGaikwad RD under Section 148A(b) of the Act is change of opinion and as held by this Court in Siemens Financial Services Private Limited Vs. Deputy Commissioner of Income Tax & Ors.,[1] the change of opinion will be avalid ground to challenge the petition. 3.Mr. Gupta seeks three weeks time to file reply. Time granted.Rejoinder, if any, to be filed and copy served within two weeksthereafter. 4.Petition be listed for admission on 6[th] May 2024. 5.Until 30[th] June 2024, there shall be ad-interim relief in terms of prayer clause (aa), which reads as under: “(aa) That pending the hearing and final disposal ofthis Writ Petition, Respondent, his successors inoffice, subordinates, servants and agents berestrained by an order and injunction of this Hon'bleCourt to refrain from taking and steps or proceedingswhatsoever for or in relation to the impugned orderunder Section 148A(d) of the Act dated 13.04.2023Exhibit-R, and impugned notice under Section 148 ofthe Act dated 13.04.2023 Exhibit-S” (DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.)