V/S.income Tax Officer 4(3)(1), Mumbai And Ors v. N. R. Borkar, Jj. Dated : 22[Nd] March, 2022

PURTIPRASADPARAB IN THE HIGH COURT OF JUDICATURE AT BOMBAYDigitally signed byPURTI PRASAD PARABORDINARY ORIGINAL CIVIL JURISDICTIONDate: 2022.03.2914:43:24 +0530 WRIT PETITION NO. 2203 OF 2021 Raimaladitya Textile Pvt. Ltd. V/s.Income Tax Officer 4(3)(1), Mumbai and Ors. ….Petitioner …Respondents ---- Mr. Rahul Hakani a/w Mr. Ajay Singh i/b Mr. Sameer G. Dalal for Petitioner.Mr. Anil C. Singh, ASG a/w Mr. Sham V. Walve for Respondents-Revenue. ---- CORAM : K.R. SHRIRAM & N. R. BORKAR, JJ. DATED : 22[nd] MARCH, 2022 P.C. : 1.Learned ASG in fairness submits that in this petition also the problem is similar to the problem that Revenue faced in Writ Petition No.2199 of 2021. 2.Therefore, this petition is also allowed in terms of prayer clause - (a) and (b) which reads as under : (a)that this Hon’ble Court may be pleased to issueunder Article 226 of the Constitution of India an appropriatedirection, order or a writ, calling for the records of the caseand after satisfying itself as to the legality thereof quash andset aside the notice dated 31.03.2021 issued by theRespondent No.1 under section 148 of the Income Tax Act,1961, being Ex.- ‘I’ hereto; (b)that this Hon’ble Court may be pleased to issueunder Article 226 of the Constitution of India an appropriatedirection, order or a writ, calling for the records of the caseand after satisfying itself as to the legality thereof quash andset aside the order passed by the Respondent No.1 disposingoff the objections raised by the Petitioner against the reopening of assessment under section 147 of the Income TaxAct, 1961 dated 26/08/2021, being Ex.- ‘N’ hereto. 3. Petition disposed with no order as to costs. (N. R. BORKAR, J.) (K.R. SHRIRAM, J.)