Wp/4793/2022 Of Vinay Sudharshan Gupta Huf v. Assistant Commissioner Of Income Tax And Ors

Digitallysigned by1/2MEERAMEERAMAHESHMAHESHJADHAVJADHAVDate:2022.04.22 IN THE HIGH COURT OF JUDICATURE AT BOMBAY10:58:47+0530CIVIL APPELLATE JURISDICTIONWRIT PETITION NO. 4793 OF 2022 Vinay Sudharshan Gupta HUF V/s.Assistant Commissioner of Income Tax Circle 27(3) & Ors. ….Petitioner …Respondents ---- Mr. Vasudev Ginde i/b Mr. Kumar Kale for PetitionerMr. Suresh Kumar for Respondents ---- CORAM : K.R. SHRIRAM &N.R. BORKAR, JJ DATED : 20[th] APRIL 2022 P.C. : 1In this case the notice issued under Section 148 of the Income TaxAct, 1961 (the Act) is dated 20[th] April 2021 but the procedure followed isthe old procedure which came to be replaced by the Finance Act, 2021 witheffect from 1[st] April, 2021. 2Mr. Ginde 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 as thenotice issued under Section 148 of the Act itself is being set aside. 3We 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, notice 1. Writ Petition No.1334 of 2021 dated 29[th] March, 2022. impugned in this petition is hereby quashed and set aside. 4Petition disposed accordingly. (N. R. BORKAR, J.) (K.R. SHRIRAM, J.)