Wp/257/2023 Of Gtl Infrastructure Limited v. Deputy Commissioner Of Income Tax Circle 3(4)

IN THE HIGH COURT OF JUDICATURE AT BOMBAYDigitallysigned byPURTIPURTIPRASADORDINARY ORIGINAL CIVIL JURISDICTIONPRASADPARABPARABDate:2024.04.2418:09:58+0530WRIT PETITION NO. 257 OF 2023 GTL Infrastructure Limited ….Petitioner V/s. Deputy Commissioner of Income Tax,Circle – 3(4), Mumbai and Ors. …Respondents ---- Mr. Fenil Bhatt a/w Ms. Srija Singh i/b Alathea Law LLP for Petitioner.Mr. Suresh Kumar for Respondents. ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ. DATED : 23[rd] APRIL 2024 P.C. : 1.Mr. Bhatt states that the issue in this petition will be covered by the recent judgment of this Court in Godrej Industries Ltd. V/s. TheAssistant Commissioner of Income Tax, Circle 14(1)(2), Mumbai and Ors.[1] Mr. Suresh Kumar agrees. 2.Therefore, impugned order passed under Section 148A(d) ofthe Income Tax Act, 1961 (the Act) and the notice issued under Section 148of the Act in this petition is hereby quashed and set aside. Consequentialassessment orders, demand notices and penalty notices, etc. are alsoquashed and set aside. 3. Petition disposed. 1 2024 SCC Online Bom. 681 4.Since we have disposed this petition only on the issue oflimitation, petitioner may raise the other contentions raised in this petitionindependently, if the need arise in other matters. (DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.)