Wp/428/2022 Of Forever Living Imports India Pvt. Ltd v. Deputy Commissioner Of Income Tax Circle 1(1) (1), Mumbai And 2 Ors

Digitallysigned byGAURIGAURI AMIT1/2GAEKWADAMITDate:GAEKWAD2022.04.1315:11:32+0530IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.428 OF 2022 Forever Living Imports India Pvt. Ltd. ….Petitioner V/s. Deputy Commissioner of Income Tax, Circle 1(1)(1) & Ors. ….Respondents ---- Mr. Jitendra Jain i/b. Mr. Atul K. Jasani for petitioner.Mr. Suresh Kumar for respondents. ---- CORAM : K.R. SHRIRAM &N.R. BORKAR, JJ. DATED : 12[th] APRIL 2022 N.R. BORKAR, JJ. P.C.: 1On 17[th] March 2022, the following order came to be passed by this Court : 1. From the affidavit of one Neeraj Kumar Agarwal affirmedon 11[th] March 2022, it is clear that the notice under Section148 of the Income Tax Act 1961 (the said Act) has beenissued only after 1[st] April 2021. Therefore, Mr. Joshi submitsthat this notice could not have been issued under theprovisions prevailing before Finance Act 2021 that came intoforce on 1[st] April 2021. 2. This issue is the subject matter of group of petitions inwhich judgment is reserved. Therefore, this petition be listedon 12[th] April 2022. 3. Ad-interim relief in terms of prayer clause (d) is granteduntil the next date. 4. Registry to take the affidavit of Neeraj Kumar Agarwal onrecord. 2In this case the notice issued under Section 148 of the Income Tax Act, 1961 (the Act), therefore, is after 31[st] March 2021 but the procedure followed is the old procedure which came to be replaced by the Finance Act, 2021 with effect from 1[st] April, 2021. 3Mr. Jain states that he 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. 4We have already held in Tata Communications TransformationServices 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, noticeimpugned in this petition is hereby quashed and set aside. 5Petition disposed accordingly. (N.R. BORKAR, J.) (K.R. SHRIRAM, J.)