Wp/3820/2022 Of Prudent Conwell Private Limited v. Assistant Commissioner Of Income Tax And Ors

Digitallysigned byGAURIGAURI AMITAMITGAEKWAD1/2Date:GAEKWAD2022.04.0611:22:47+0530IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO.3820 OF 2022 Prudent Conwell Private Limited ….Petitioner V/s. Assistant Commissioner of Income Tax,Circle 15(1)(1) & Ors. ….Respondents ---- Ms. Dishya Pandey i/b. Mr. Shreyas Shrivastava for petitioner.Mr. Suresh Kumar for respondents. ---- CORAM : K.R. SHRIRAM &N.R. BORKAR, JJ. DATED : 4[th] APRIL 2022 P.C.: 1In this case the notice issued under Section 148 of the Income Tax Act, 1961 (the Act) is dated 12[th] April 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. 2Ms. Pandey states that she does not have any instructions of any assessment 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. 3We have already held in Tata Communications Transformation Services Limited V/s. Assistant Commissioner of Income Tax 14(1) & Ors.[1] that such notices are bad in law and have to be quashed. Accordingly, notice 1. Writ Petition No.1334 of 2021 dated 29[th] March, 2022. Gauri Gaekwad impugned in this petition is hereby quashed and set aside. 4Petition disposed accordingly. (N.R. BORKAR, J.) (K.R. SHRIRAM, J.)