Wp/1929/2022 Of Ddb Mudra Max Pvt. Ltd v. Assistant Commissioner Of Income Tax Circle 14 (1) (2) And 3 Others

Digitallysigned byPURTIPURTIPRASADIN THE HIGH COURT OF JUDICATURE AT BOMBAYPRASADPARABPARABDate:ORDINARY ORIGINAL CIVIL JURISDICTION2022.04.2110:33:57+0530 WRIT PETITION NO. 1929 OF 2022 DDB Mudra Max Pvt. Ltd. V/s. Assistant Commissioner of IncomeTax Circle 14(1)(2) & Ors. ….Petitioner ….Respondents ---- Mr. Fenil Bhatt i/b Mr. Abhishek Khandelwal 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 Income Tax Act, 1961 (the Act) is dated 29[th] June, 2021 but the procedure followed is the old procedure which came to be replaced by the Finance Act, 2021with effect from 1[st] April, 2021. 2.Mr. Bhatt 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 TransformationServices 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.