Wp/1875/2022 Of Kaleem Javed Khan v. Income Tax Officer 31(2)(1) And Anr

Digitallysigned byPURTIPURTIPRASADIN THE HIGH COURT OF JUDICATURE AT BOMBAYPRASADPARABPARABDate:ORDINARY ORIGINAL CIVIL JURISDICTION2022.04.2110:33:57+0530 WRIT PETITION NO. 1875 OF 2022 Kaleem Javed Khan V/s. Income Tax Officer 31(2)(1) & Anr. ….Petitioner ….Respondents ---- Mr. Vipul Shah for Petitioner.Mr. Suresh Kumar for Respondents. ---- CORAM : K.R. SHRIRAM & N.R. BORKAR, JJ. DATED : 18[th] APRIL 2022 P.C.: 1.In this case the notice issued under Section 148 of the IncomeTax Act, 1961 (the Act) is dated 7[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. 2.Mr. Shah 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. 3.We have already held in Tata Communications Transformation Services Limited V/s. Assistant Commissioner of Income Tax 14(1) & Ors.1that such notices are bad in law and have to be quashed. Accordingly, noticeimpugned in this petition is hereby quashed and set aside. 4.Petition disposed accordingly. (N.R. BORKAR, J.) (K.R. SHRIRAM, J.) 1. Writ Petition No.1334 of 2021 dated 29[th] March, 2022.