Wp/1094/2023 Of Maharajkrishna Birmani v. The Assistant Deputy Commissioner Of Income Tax And Ors

Digitallysigned byPURTIPURTIPRASADPRASADPARABPARABDate:2024.04.2418:09:58+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO. 1094 OF 2023 Maharajkrishna Birmani V/s.The Assistant/Deputy Commissionerof Income Tax, Circle 1, Nashik and Ors. ….Petitioner …Respondents ---- Mr. Suresh Kumar for Respondents-Revenue. ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ. DATED : 23[rd] APRIL 2024 P.C. : 1.Mr. Suresh Kumar states that the issue in this petition will be covered by the recent judgment of this Court in Godrej Industries Ltd. V/s.The Assistant Commissioner of Income Tax, Circle 14(1)(2), Mumbai andOrs.[1] 2.Therefore, impugned order passed under Section 148A(d) ofthe Income Tax Act, 1961 (the Act) and the notice issued under Section 148of the Act in this petition is hereby quashed and set aside. Consequentialassessment orders, demand notices and penalty notices, etc. are alsoquashed and set aside. 3.Petition disposed. 1 2024 SCC Online Bom. 681 4.Since we have disposed this petition only on the issue oflimitation, petitioner may raise the other contentions raised in this petitionindependently, if the need arise in other matters. (DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.)