This Petition Relates To Assessment Year 2017-2018 v. Itr 647 (Bom.).Gitalaxmi

1/2 906-aswp-2711-2024.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO. 2711 OF 2024 Kavita Vikram Dave…PetitionerVersusIncome Tax Officer, Ward-28(2)(1), Mumbai & Ors. …Respondents Mr. Jitendra Singh for Petitioner.Mr. Arjun Gupta for Respondent Nos. 1 & 2. PC:- CORAM:K. R. SHRIRAM &DR. NEELA GOKHALE, JJ.DATED:27[th] February 2024 1.This petition relates to Assessment Year 2017-2018. 2.Counsel states that in this petition the issue of impropersanction having been obtained, has been raised among othergrounds, in the petition as well as during the hearing. Counsel statesthat the issue of improper sanction has been decided by this Court inthe case of Siemens Financial Services Private Limited Vs. DeputyCommissioner of Income Tax and Others[1], wherein the Court has heldthat for Assessment Year 2016-2017, the sanction should have beengiven under Section 151(ii) and not under Section 151(i) of theIncome Tax Act, 1961 (“the Act”). Consequently, the sanction isinvalid. The Court has stated that in view of the invalid sanction, the notice issued itself will be invalid and has to be quashed. We would also add, if the notice has to be quashed, if there is anassessment order passed subsequently, that assessment order havingbeen passed relying on an incorrect sanction, will also have to bequashed. 3.Counsel further states that the findings in Siemens FinancialServices Private Limited (supra) would squarely apply to this petitionas well on the issue of sanction. Therefore, all such notices issued forAssessment Year 2017-2018 and orders impugned in this petition arequashed and set aside. All consequential notices, assessment orderand the consequential orders, if any, are also hereby quashed and setaside. 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.)