Wp/3855/2022 Of Ashraf Abdul Gani Khan v. Income Tax Officer Ward 34(1)(1) And Anr

Digitallysigned byGAURIGAURI AMITAMITGAEKWAD1/2Date:GAEKWAD2022.04.0611:22:49+0530IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO.3855 OF 2022 Ashraf Abdul Gani Khan ….Petitioner V/s. Income Tax Officer, Ward 34(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 20[th] April 2021 but the procedure followedis 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 anyassessment 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.)