Wp/1247/2021 Of Mantelone Investment Ltd v. The Commissioner Of Income-Tax (It), Mumbai - 3 And 2 Ors

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1247 OF 2021 Mantelone Investment Ltd. .… Petitioner V/s. The Commissioner of Income Tax(IT), Mumbai-3 & Ors. ---- ....Respondents Mr. Madhur Agrawal i/b Mr. Atul K. Jasani for petitioner.Mr. Parag A Vyas for respondents. ---- CORAM : K.R.SHRIRAM & R.I. CHAGLA JJ. DATED : 1[st] OCTOBER, 2021 P.C. : 1Mr. Agrawal states that the issue in this petition issquarely covered under the order and judgment dated 15.09.2021 inWrit Petition No.1246 of 2021 and, therefore, prayer clause (a) begranted. Mr. Agrawal states that only difference is that the presentPetition is for assessment year 2014-2015 whereas Writ PetitionNo.1246 of 2021 was for assessment year 2015-2016. Mr. Vyasagrees. Therefore, Petition allowed in terms of prayer clause (a)which reads as under :- Digitally signedby WAISHALIWAISHALISUSHILWAGHMARESUSHILWAGHMAREDate:2021.10.0503:23:40+0530 a.this Hon’ble Court may be pleased to issue aWrit of Mandamus or a Writ in the nature ofMandamus, or any other appropriate Writ, Order orDirection under Article 226 of the Constitution ofIndia, ordering and directing Respondent No.1 towithdraw and revoke the impugned Form No. 3 dated11[th] December, 2021 (Exhibit F) issued under theVivad se Vishwas Act for the assessment year 2014-15and direct the Respondent to settle the dispute of thePetitioner and / or issue revised Form No. 3 forsettlement of the dispute of the Petitioner for theassessment year 2014-15 without withdrawing theinterest already granted under section 244A of the Actat the time of the completion of the assessmentproceedings; 2The revised form to be issued within one week of thisorder being uploaded. (R.I. CHAGLA, J.) (K.R. SHRIRAM, J.)