Wp/180/2005 Of Hindustan Pencils Ltd v. R. Andiappan. Asst. Commissioner Of Income-Tax Central Circle-33

Digitallysigned byPURTIPURTIPRASADPRASADPARABPARABDate:2021.12.0618:20:10+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 180 OF 2005 Hindustan Pencils Limited V/s.R. Andiappan Asst. Commissioner of IncomeTax, Central Circle 33 and Ors. ….Petitioner …Respondents ---- Mr. P.J. Pardiwalla, Senior Advocate a/w Mr. Madhur Agrawal i/b Mr. Atul K.Jasani for Petitioner.None for Respondents. ---- CORAM : K.R. SHRIRAM &AMIT B. BORKAR, JJ. DATED : 2[nd] DECEMBER, 2021 AMIT B. BORKAR, JJ. P.C. : 1.Mr. Pardiwalla states that facts and all material particulars inthis petition are identical to the facts in Writ Petition No. 178 of 2005except the amounts and names of the unit and petitioner varies. 2.We accept the statement of learned senior counsel and makethese petitions also absolute in terms of prayer clause (a) therein which reads as under :- (a) that this Hon’ble Court may be pleased to issue a Writ ofCertiorari or a Writ in the nature of Certiorari or any otherappropriate Writ, Order or Direction under Article 226 of theConstitution of India, calling for the records of the Petitioner’scase in so far as they relate to the impugned notice dated 30[th]March 2004 being Exhibit “F” hereto, the impugned allegedapproval of Respondent No.2 under Section 151 of the Act, theimpugned order dated 27[th] December, 2004 being Exhibit “P”hereto and the impugned reassessment proceedings of thePetitioner for the Assessment Year 1997-98 and after going through the same and examining the question of the legalitythereof, to quash and cancel the same. 3.Petitions disposed. (AMIT B. BORKAR, J.) (K.R. SHRIRAM, J.)