Wp/3889/2022 Of Kishor Bhalraj Shah Huf v. The Income Tax Officer Ward 2(1) And 3 Ors

IN THE HIGH COURT OF JUDICATURE AT BOMBAYPURTIPRASADORDINARY ORIGINAL CIVIL JURISDICTIONPARABDigitally signed byPURTI PRASADPARABDate: 2024.04.24WRIT PETITION NO. 3889 OF 202217:34:09 +0530 Kishor Bhalraj Shah HUF ….Petitioner V/s.The Income Tax Officer, Ward 2(1) and Ors.…Respondents …Respondents ---- Mr. Vipul J. Shah for Petitioner. Mr. Suresh Kumar i/b Mr. Akhileshwar Sharma for Respondents-Revenue ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ. DATED : 23[rd] APRIL 2024 P.C. : 1. Mr. Shah 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.)