Wp/2710/2013 Of Nishith Madanlal Desai v. Commissioner Of Income Tax -11 Mumbai

PURTIPRASADPARAB IN THE HIGH COURT OF JUDICATURE AT BOMBAYDigitally signed byPURTI PRASADPARABORDINARY ORIGINAL CIVIL JURISDICTIONDate: 2022.02.1016:08:10 +0530 WRIT PETITION NO. 2710 OF 2013 Nishith Madanlal Desai ….Petitioner V/s.Commissioner of Income Tax-11 (3)Mumbai …Respondent ---- Mr. Firoze B. Andhyarujina, Senior Advocate i/b Mr. Sameer G. Dalal for Petitioner. Mr. Suresh Kumar for Respondent. ---- CORAM : K.R. SHRIRAM & N. J. JAMADAR, JJ. DATED : 4[th] FEBRUARY, 2022 P.C. : 1.Mr. Andhyarujina and Mr. Suresh Kumar state that our findings and conclusions in the order dated 4[th] February, 2022 in Writ Petition No. 2727 of 2013 will cover this petition as well and therefore the court shall grant prayer clause (i) and (ii). Accordingly, this petition is also allowed in terms of prayer clause (i) and (ii) which reads as under : (i) call for record and proceedings and issue writ setting aside and quashing the Impugned Notices dated 08.03.2013 being Ex - ‘H’ issued under section 148 of the Act by the Second Respondent;and quashing the Impugned Notices dated 08.03.2013 being Ex - ‘H’ issued under section 148 of the Act by the Second Respondent; (ii) call for record and proceedings and issue writ setting aside and quashing the order passed by the Second Respondent disposing off the objections raised by the Petitioner against the reopening of assessment under section 147 of the Income Tax Act, 1961 dated 19.09.2013, being Ex. ‘J’ hereto;and quashing the order passed by the Second Respondent disposing off the objections raised by the Petitioner against the reopening of assessment under section 147 of the Income Tax Act, 1961 dated 19.09.2013, being Ex. ‘J’ hereto; 2.Petition disposed. (N. J. JAMADAR, J.) (K.R. SHRIRAM, J.)