Wp/14528/2022 Of Halliburton Technology India Pvt. Ltd v. Assistant Commissioner Of Income Tax Circle 1(1) , Pune And Ors

1/2 AS 946& Ors.WP-9956-2022.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO.9956 OF 2022 Zentest Software Private Limited ….Petitioner V/s. Assistant Commissioner of IncomeTax, Circle 12 and Ors. .…Respondents WITHWRIT PETITION NOS.10139, 10931, 11076, 11119, 11222, 11226, 11239,11283, 11611, 12123, 12136, 12865, 14528, 15497, 15925 OF 2022 WRIT PETITION NOS.1804, 2108, 4822 OF 2023 ---- Mr. Niraj Sheth i/b. Mr. Atul K. Jasani, Mr. Devendra Jain (Through VC)a/w. Ms. Radha Halbe, Mrs. Deepa Khare i/b. Mint and Confreres,Ms. Ritika Agarwal a/w. Mr. Sandesh P. Salunkhe and Ms. Ayesha Ansarii/b. Ace Legal, Mr. Riyaz Padvekar a/w. Mr. Tanzil Padvekar and Ms. TejalKharkar, Mrs. Deepa Khare i/b. Mint and Confreres, Ms. Rucha Vaidya i/b.Mr. Ruturaj Gurjar, Ms. Rucha Vaidya i/b. Mr. Ruturaj Gurjar, Mr. DharanGandhi a/w. Ms. Aanchal Vyas, Mr. Riyaz Padvekar a/w. Mr. Tanzil Padvekarand Ms. Tejal Kharkar, Mr. Sagar Tilak a/w. Ms. Payal Rathod i/b.Mr. Sachin Hande, Mr. Jitendra Singh, Mr. Shashi Bekal, Mr. MihirNaniwadekar a/w. Mr. Suyog Bhave i/b. PDS Legal, Mr. Sukhsagar Syal a/w.Mr. Govind Javeri , Mr. Suyog Bhave a/w. Mr. Yash Prakash and Mr. VikasPoojary i/b. PDS Legal , Ms. Vidhi Punmiya a/w. Mr. Sanket Bora i/b. SPCMLegal for Petitioners-Assessees in respective matters. Mr. Suresh Kumar for Respondents-Revenue in respective matters. ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ. DATED : 1[st] MARCH 2024 P.C. : 1Counsel for petitioners state that the issue in these petitionswill be covered by the recent judgment of this Court in Godrej IndustriesLtd. V/s. The Assistant Commissioner of Income Tax, Circle 14(1)(2), Mumbai and Ors.[1] Counsel for respondents agree. 2Therefore, impugned orders passed under Section 148A(d) ofthe Income Tax Act, 1961 (the Act) and the notices issued under Section148 of the Act in the respective petitions are hereby quashed and set aside.Consequential notices or orders, if any, also stand quashed and set aside. 3Petitions disposed. 4Since we have disposed these petitions only on the issue oflimitation, petitioners may raise the other contentions raised in thesepetitions independently, if the need arise in other matters. (DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.)