This Petition Relates To Assessment Year 2016-2017 v. Deputy Commissioner

1/2 914-aswp-10839-2022.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO. 10839 OF 2022 Umesh Arun Jagtap…PetitionerVersusIncome Tax Officer & Ors.…Respondents Ms. Deepa Khare i/b Mint and Confreres for Petitioner.Mr. Ajeet Manwani for Respondents-Revenue. PC : CORAM:K. R. SHRIRAM &DR. NEELA GOKHALE, JJ.DATED:5[th] March 2024 1.This petition relates to Assessment Year 2016-2017. 2.Counsels state that the issue of improper sanction having beenobtained has been raised among other grounds, in the petition aswell as during the hearing. Counsels further state that the issue ofimproper sanction has been decided by this Court in the case ofSiemens Financial Services Private Limited v. Deputy Commissioner of Income Tax and Ors.[1], wherein the Court has held that forAssessment Year 2016-2017, the sanction should have been givenunder Section 151(ii) and not under Section 151(i) of the IncomeTax Act, 1961 (“the Act”) and consequently, the sanction is invalid.The Court has stated that in view of the invalid sanction, the noticeissued itself will be invalid and has to be quashed. We would also Digitally signedby GITALAXMIGITALAXMIKRISHNAKRISHNAKOTAWADEKARKOTAWADEKARDate:2024.03.0814:18:33 +0545by GITALAXMIGITALAXMIKRISHNAKRISHNAKOTAWADEKARKOTAWADEKARDate:2024.03.0814:18:33 +0545 add, if the notice has to be quashed, if there is an assessment order passed subsequently, the assessment order having been passed relyingon an incorrect sanction, will also have to be quashed. 3.Counsels further state that the findings in Siemens FinancialServices Private Limited (supra) will squarely apply to this petition.Therefore, all notices and orders impugned in this petition arequashed and set aside. All consequential notices issued forAssessment Year 2016-2017, the assessment order and theconsequential orders, if any, are also hereby quashed and set aside. 4.Petition disposed. 5. 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.)