Wp/3656/2021 Of Parinee Shelter Pvt. Ltd v. Assistant Commissioner Of Income Tax Circle-2(3) And Anr

PURTIPRASADPARAB IN THE HIGH COURT OF JUDICATURE AT BOMBAYDigitally signed byPURTI PRASADORDINARY ORIGINAL CIVIL JURISDICTIONPARABDate: 2022.01.2115:42:46 +0530 WRIT PETITION NO. 3656 OF 2021 Parinee Shelter Pvt. Ltd. V/s.Assistant Commissioner of Income Tax Circle 2(3) and Anr. ….Petitioner …Respondents ---- Mr. Nishant Thakkar a/w Mr. Hiten Chande i/b Lumiere Law Partners for Petitioner.Mr. Suresh Kumar for Respondents-Revenue. ---- CORAM : K.R. SHRIRAM & R.N. LADDHA, JJ. DATED : 19[th] JANUARY, 2022 P.C. : 1.Mr. Suresh Kumar in fairness agrees with the submissions of Mr.Thakkar that our findings in the order dated 19[th] January, 2022 in Writ Petition No. 3638 of 2021 will squarely apply to this case as well. 2.Therefore, for the reasons recorded in Writ Petition No. 3638 of2021, this petition is allowed in terms of prayer clause – (a) which reads as under : (a) that this Hon’ble Court be pleased to issue a Writ ofCertiorari or a writ in the nature of Certiorari or any otherappropriate writ, order or direction under Article 226 and/orArticle 227 of the Constitution of India calling for the recordsof the Petitioner’s case and after examining the legality andvalidity thereof quash and set aside the Impugned Noticeissued under section 148 of the Act (Exhibit “J”) and theImpugned Order (Exhibit “O”) passed by Respondent No.1. 3. The impugned notice dated 30[th] March, 2021 issued under Section 148 of the Act and the order dated 22[nd] June, 2021 rejectingpetitioner’s objections are quashed and set aside. 4.Petition disposed with no order as to costs. (R.N. LADDHA, J.) (K.R. SHRIRAM, J.)