Wp/1615/2022 Of Shantivijay Jewels Limited v. Assistant Commissioner Of Income Tax 3(2)(1), Mumbai And 4 Other

Digitallysigned byGAURI AMITGAURI1/2GAEKWADAMITDate:GAEKWAD2022.04.0617:40:25+0530IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1615 OF 2022 Shantivijay Jewels Limited ….Petitioner V/s. Assistant Commissioner of Income Tax – 3(2)(1) and Ors. ….Respondents ---- Mr. Dharan Gandhi i/b. Ms. Radha Halbe and Mr. D.H. Jain for petitioner.Mr. Akhileshwar Sharma for respondents. ---- CORAM : K.R. SHRIRAM &N.R. BORKAR, JJ. DATED : 4[th] APRIL 2022 P.C.: 1Mr. Sharma states that the order passed by this Court today in Writ Petition No.1050 of 2022 (J.M. Financial and Investment Consultancy Services Pvt. Ltd. V/s. Assistant Commissioner of Income Tax, Circle 3(2)(1)and Ors.) holding that the approval granted under Section 151 of theIncome Tax Act, 1961 was not valid and hence, the notice itself is not validwould apply to the facts of this case also. Mr. Sharma in fairness states thatin this case also the approval has been granted by the AdditionalCommissioner of Income Tax. 2In the circumstances, this petition is also allowed in terms of prayer clause – (a), which reads as under : (a) that this Hon’ble Court may be pleased to issuea Writ of Certiorari or a Writ in the nature ofCertiorari or any other appropriate Writ, Order ordirection, calling for the records of the Petitioner’scase and after going into the legality and propriety thereof, to quash and set aside the notice u/s 148dated 31.03.2021 (Exhibit D) and the subsequentOrder dated 09.02.2022 disposing the objectionsraised by the Petitioner (Exhibit I) and the noticeu/s 142(1) dated 09.02.2022 (Exhibit J). 3Petition disposed accordingly. (N.R. BORKAR, J.) (K.R. SHRIRAM, J.)