Wp/1658/2022 Of Pawan Kumar Bansal v. The Deputy Commissioner Of Income Tax - 32 (1) And 4 Ors

Digitallysigned byGAURIGAURI AMITGAEKWADAMITDate:GAEKWAD2022.04.0611:22:45+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1658 OF 2022 Pawan Kumar Bansal ….Petitioner V/s. Deputy Commissioner of Income Tax – 32(1) & Ors. ….Respondents ---- Mr. Dharan Gandhi for petitioner.Mr. Suresh Kumar for respondents. ---- CORAM : K.R. SHRIRAM &N.R. BORKAR, JJ. DATED : 4[th] APRIL 2022 P.C.: 1In this case the notice issued under Section 148 of the IncomeTax Act, 1961 (the Act) is dated 26[th] June 2021 but the procedure followedis the old procedure which came to be replaced by the Finance Act, 2021with effect from 1[st] April, 2021. 2Mr. Gandhi states that he does not have any instructions of anyassessment order having been communicated to petitioner. Statementaccepted. Even if the assessment order is passed, still it will be non-est asthe notice issued under Section 148 of the Act itself is being set aside. 3We have already held in Tata Communications Transformation Services Limited V/s. Assistant Commissioner of Income Tax 14(1) & Ors.[1]that such notices are bad in law and have to be quashed. Accordingly, notice 1. Writ Petition No.1334 of 2021 dated 29[th] March, 2022. Gauri Gaekwad impugned in this petition is hereby quashed and set aside. 4Petition disposed accordingly. (N.R. BORKAR, J.) (K.R. SHRIRAM, J.)