Wp/2046/2022 Of Mayur Rasiklal Satra v. The Assistant Commissioner Of Income Tax-27 (2) And 4 Ors

JPP IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 2046 OF 2022 Mayur Rasiklal Satra… Petitioner V/s. Assistant Commissioner of Income Tax- 27(2), Mumbai and Ors.... Respondents Mr. Dharan Gandhi for the PetitionerMr. Suresh Kumar i/b. Arvind Pinto for the Respondents CORAM : NITIN JAMDAR & N.R. BORKAR, JJ. DATE : 06 JUNE 2022 P.C.:- Heard the learned Counsel for the parties. 2.The Petitioner has challenged the notice issued underSection 148 of the Income Tax Act, 1961 for the Assessment Year2013-14 dated 30 March 2021 which was unsigned and the signednotice dated 30 June 2021. 3.The Petition has raised various legal issues and thelearned Counsel agree that they do not survive for consideration in the light of the decision of the Supreme Court in the case of Unionof India and Ors. v/s. Ashish Agarwal[1]. After the Supreme Courtrendered the decision on 4 May 2022, several Petitions weredisposed of by this Court, with liberty to the assessee to adopt theremedy available in law, as and when subsequent action is taken bythe Assessing Officer. There is no dispute before us that this positionof law is applicable to the case at hand. In the light thereof, thePetition is required to be disposed of. As referred to in thedirections issued by the Hon’ble Supreme Court on 4 May 2022, allrights and contentions are kept open. 4.We are informed that the subsequent steps have beentaken by the Respondents, however, the legality of the same wouldbe considered as and when the challenge is raised by the Petitioner. 5.The Writ Petition is accordingly disposed of. N.R. BORKAR, J. NITIN JAMDAR, J. Digitally signedJYOTIPRAKASHby JYOTIPRAKASHPAWARPAWARDate: 2022.06.0814:41:01 +0530