Wp/5573/2022 Of Lok Associates v. Gitalaxmi

1/6 911_992-oswp-3053-2022+.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 3053 OF 2022 WITH WRIT PETITION NOS. 3969, 3987, 4067, 4215, 4255, 4293, 4416,4645, 4724, 4855, 4898, 5043, 5104, 5183, 4068 & 5274 OF 2022 WITH WRIT PETITION (L) NOS. 27151, 27241, 27620, 38596 & 41144 OF2022 WITH WRIT PETITION NOS. 397, 466, 500, 765, 856, 1093, 1128, 1175,1266, 1414, 1503, 1602, 1663, 1681, 1834, 2412, 2426, 2439, 2565,2588, 2890, 2979, 3049, 3057, 3136, 3322 & 3715 OF 2023 WITH WRIT PETITION (L) NOS. 358, 1415, 2950, 3143, 4370, 4397,11041, 11238, 12052, 13993, 17724, 17314 & 32788 OF 2023 WITH WRIT PETITION NOS. 135, 138, 143, 369 a/w Interim Application(L) No. 16766 of 2023, 2427, 1448 & 2258 OF 2024 WITH WRIT PETITION (L) NOS. 8210, 8324, 10281, 12447, 15032, 13431,14641, 12815 & 15436 OF 2024 WITH (CIVIL APPELLATE JURISDICTION) WRIT PETITION NOS. 5573, 5816, 6030, 10536, 14531, 14900,14901 & 14902 OF 2022 WITH WRIT PETITION NOS. 254, 1882, 5028 & 13941 OF 2023 WITH WRIT PETITION NO. 6189 OF 2024 WITH WRIT PETITION (ST) NO. 13314 OF 2024 Hitesh Ramniklal Shah…Petitioner VersusThe Assistant Commissioner of Income Tax, Circle-23(1), Mumbai & Ors.…Respondents Mr. Jeet Kamdar a/w Mr. Atul K. Jasani for Petitioner inWP/3053/2022,WP/4898/2022,WP/1175/2023,WP/1414/2023,WP/1834/2023,WP/2426/2023&WP/3715/2023.Mr. P. F. Kaka, Senior Advocate a/w Mr. Manish Kanth i/b Mr. AtulK. Jawani for Petitioner in WPL/14641/2024. Mr. J. D. Mistri, Senior Advocate a/w Mr. Madhur Agrawal i/b Mr.Atul K. Jasani for Petitioner in WP/1882/2023.Mr. J. D. Mistri, Senior Advocate i/b Mr. Nishit Gandhi forPetitioner in WPL/17314/2023.Mr. Madhur Agrawal a/w Mr. Sameer Dalal for Petitioner inWP/3969/2022.Mr. Sukhsagar Syal i/b Mr. Atul K. Jasani for Petitioner inWP/3987/2022,WPL/27151/2022,WP/1602/2023,WP/1663/2023, WP/1681/2023 & WP/2412/2023.Mr. Devendra H. Jain a/w Ms. Radha Halbe for Petitioner inWP/4067/2022,WP/4293/2022,WP/4724/2022,WP/5274/2022, WPL/13431/2024 & WPL/10281/2024.Ms. Radha Halbe for Petitioner in WP/5816/2022,WP/6030/2022 & WP/14531/2022.Ms. Ritika Agrawal a/w Mrs. Ayesha Ansari, Ms. RachnaBhanushali i/b M/s. Acelegal for Petitioner in WP/10536/2022 &WP/6189/2024.Mr. Sham Walve a/w Mr. Abhishek Khandelwal for Petitioner inWP/4215/2022,WP/2565/2023,WP/2588/2023&WPL/17724/2023. Mr. Abhishek Khandelwal for Petitioner in WP/14900/2022,WP/14901/2022 & WP/14902/2022.Mr. Nishant Thakkar a/w Mr. Hiten Thakkar i/b Lumiere LawPartners for Petitioner in WP/4416/2022, WP/4645/2022 &WPL/15032/2024. Mr. Nishant Thakkar a/w Mr. Hiten Thakkar, Ms. JasminAmalsadvala & Mr. Bhavesh Bhatia i/b Lumiere Law Partners forPetitioner in WP/13941/2023.Ms. Aasifa Khan for Petitioner in WP/254/2023.Mr. Sukhsagar Syal i/b Mr. Govind Javeri for Petitioner inWP/4855/2022 & WP/397/2023.Ms. Priyanka Jain a/w Mr. Pankaj Soni i/b Vaish Associates forPetitioner in WP/5043/2022.Mr. Nitesh Joshi i/b Mr. Atul K. Jasani for Petitioner inWP/5104/2022,WP/5183/2022,WP/1093/2023,WP/1128/2023 & WP/2979/2023.Mr. Niraj Sheth i/b Mr. Atul K. Jasani for Petitioner inWPL/27241/2022, WP/2890/2023 & WPL/4397/2023.Mr. Jay Bhansali i/b RMA Associates for Petitioner inWPL/27620/2022.Mr. Madhur Agrawal i/b Mr. Atul K. Jasani for Petitioner inWPL/41144/2022,WPL/358/2023,WP/500/2023,WPL/1415/2023 & WPL/11041/2023.Mr. Atul K. Jasani for Petitioner in WP/4068/2022.Mr. Mandar Vaidya a/w Mr. Dharmesh Shah & Mr. Dhaval Shahfor Petitioner in WP/466/2023.Mr. Dharmesh Shah a/w Mr. Dhaval Shah for Petitioner in WPST/13314/2024.Mr. Arun Jain i/b Mr. Kartik Vig for Petitioner in WP/765/2023,WP/3136/2023 & WP/369/2024. Ms. Rutuja N. Pawar a/w Ms. Hetal Laghave & Ms. Florencia WPST/13314/2024.Mr. Arun Jain i/b Mr. Kartik Vig for Petitioner in WP/765/2023,WP/3136/2023 & WP/369/2024. Ms. Rutuja N. Pawar a/w Ms. Hetal Laghave & Ms. Florencia D’Souza for Petitioner in WP/856/2023, WP/1503/2023, WPL/13993/2023, WPL/32788/2023, WPL/8210/2024 &WPL/8324/2024. Mr. Mandar Vaidya for Petitioner in WP/2439/2023 &WP/5028/2023.Mr. Gautam Thacker a/w Mr. Sameer Dalal for Petitioner inWP/1266/2023. Mr. Rahul Hakani i/b Ms. Niyati Mankad for Petitioner inWPL/2950/2023, WPL/3143/2023 & WPL/12052/2023. Mr. Rahul Hakani for Petitioner in WP/5573/2022. Mr. Shashi Bekal for Petitioner in WP/3049/2023 &WP/3057/2023. Mr. Anuj Kisnadwala a/w Mr. Govind Javeri for Petitioner inWP/3322/2023. Mr. Jitendra Singh for Petitioner in WPL/4370/2023. Mr. Fenil Bhatt i/b Mint and Confreres for Petitioner inWPL/11238/2023. Mr. Madhur Agrawal a/w Ms. Priyanka Bora for Petitioner inWP/135/2024, WP/138/2024, WP/143/2024 & WP/2258/2024.Mr. Sham Walve a/w Mr. Sameer Dalal for Petitioner inWPL/12447/2024. Mr. Nishant Thakkar a/w Mr. Rajesh Poojary i/b Mulla and Mullaand CBC for Petitioner in WPL/15436/2024. Ms. Aarti Sathe i/b Ms. Aasavari Kadam for Petitioner inWPL/12815/2024 & WP/2427/2024. Mr. Satish Mody a/w Ms. Aasifa Khan for Petitioner inWP/1448/2024. Mr Suresh Kumar for Respondents in WP/3053/2022,WP/3969/2022,WP/3987/2022,WP/4215/2022,WP/4216/2022,WP/4898/2022,WP/5043/2022,WP/5183/2022,WPL/27151/2022,WPL/27620/2022,WP/500/2023, WP/765/2023, WP/856/2023, WP/1093/2023,WP/1128/2023,WPL/1415/2023,WP/1681/2023,WP/1834/2023,WP/2979/2023,WP/3136/2023,WPL/3143/2023,WP/369/2024,WP/5573/2022,WP/5816/2022,WP/6030/2022,WP/10536/2022,WP/14531/2022,WP/254/2023,WP/4068/2022&WP/13941/2023. Ms. Swapna Gokhale for Respondents-Revenue in WP/4067/2022,WP/4293/2022, WP/4724/2022, WP/5274/2022, WP/466/2023& WP/1414/2023. Mr. Akhileshwar Sharma for Respondents-Revenue in 4/6 911_992-oswp-3053-2022+.doc WP/4255/2022,WP/1266/2023,WP/2426/2023,WP/3049/2023,WPL/4397/2023,WPL/15436/2024,WP/14902/2022,WPST/13314/2024. WP/4645/2022,WP)/41144/2022,WP/1602/2023,WP/2412/2023,WP/2439/2023,WP/2588/2023,WP/3322/2023,WPL/4370/2023,WPL/11238/2023,WPL/17724/2023,WP/14900/2022,WP/14901/2022,WP/1882/2023,WP/2427/2024& Mr. Devvrat Singh for Respondents-Revenue in WP/4855/2022,WP/397/2023, WP/2890/2023 & WP/2258/2024. Mr. Eshaan Saroop i/b Mr. Vikas T. Khanchandani forRespondents-Revenue in WP/5104/2022. Mr. Arjun Gupta for Respondents-Revenue in WPL/12815/2024 &WPL/38596/2022. Mr. P. C. Chhotaray for Respondents-Revenue in WP/1663/2023. Ms. Shreya Singhi i/b Ms. Sushma Nagaraj for Respondents-Revenue in WP/2565/2023, WP/3715/2023, WPL/13993/2023,WPL/17314/2023 & WP/135/2024. Ms. Sushma Nagaraj for Respondents-Revenue in WP/5028/2023. Mr. Siddharth Chandrashekhar for Respondents-Revenue inWPL/2950/2023, WP/138/2024 & WP/143/2024. Mr. Subir Kumar a/w Mr. Abhinav Palsikar for Respondents-Revenue in WP/3057/2023 & WPL/12052/2023. Mr. N. C. Mohanty for Respondents-Revenue in WPL/358/2023 &WPL/11041/2023. Ms. Samiksha Kanani for Respondents-Revenue inWPL/32788/2023,WP/14900/2022,WP/14902/2022, WP/14901/2022, WP/1882/2023 & WPST/13314/2024. Mr. Dhananjay B. Deshmukh for Respondents-Revenue inWPL/8210/2024 & WPL/8324/2024. Mrs. Shehnaz V. Bharucha for Respondents-Revenue inWP/6189/2024. Mr. Ravi Rattesar for Respondents-Revenue in WPL/10281/2024,WP/1448/2024 & WPL/12447/2024. Ms. Mamta Omle for Respondents-Revenue in WPL/13431/2024,WPL/14641/2024 & WPL/15032/2024. PC : CORAM:K. R. SHRIRAM &DR. NEELA GOKHALE, JJ.DATED:7[th] May 2024 1.Counsels, whose vakalatnamas are not on record, undertake tofile their vakalatnamas within a week from today. Undertaking accepted. 2.One of the grounds raised in these petitions raises an issue that Ms. Samiksha Kanani for Respondents-Revenue inWPL/32788/2023,WP/14900/2022,WP/14902/2022, WP/14901/2022, WP/1882/2023 & WPST/13314/2024. Mr. Dhananjay B. Deshmukh for Respondents-Revenue inWPL/8210/2024 & WPL/8324/2024. Mrs. Shehnaz V. Bharucha for Respondents-Revenue inWP/6189/2024. Mr. Ravi Rattesar for Respondents-Revenue in WPL/10281/2024,WP/1448/2024 & WPL/12447/2024. Ms. Mamta Omle for Respondents-Revenue in WPL/13431/2024,WPL/14641/2024 & WPL/15032/2024. PC : CORAM:K. R. SHRIRAM &DR. NEELA GOKHALE, JJ.DATED:7[th] May 2024 1.Counsels, whose vakalatnamas are not on record, undertake tofile their vakalatnamas within a week from today. Undertaking accepted. 2.One of the grounds raised in these petitions raises an issue that the impugned notice issued in respective petition is invalid and bad-in-law being issued by the Jurisdictional Assessing Officer (“JAO”) asthe same was not in accordance with the provisions of Section 151Aof the Income Tax Act, 1961 (“the Act”) and the scheme framedthereunder. According to Petitioners, the notice could have beenissued only by the Faceless Assessing Officer (“FAO”). Whether sucha notice is valid or invalid, has been decided by this Court in thejudgment passed in the case of Hexaware Technologies Limited v.Assistant Commissioner of Income Tax, Circle-15(1)(2), Mumbai andOrs.[1] and the Court has given a finding that such a notice will beinvalid and bad-in-law. 3.We are, therefore, informed by the Counsels for respectivePetitioner that these petitions will be covered by the judgment passedin Hexaware Technologies Limited (supra). Counsels for respectiveRespondent concur. 4.In some of the petitions, the ground of notice being invalidsince it was not in accordance with the scheme framed under Section151A of the Income Tax Act, 1961 was raised orally. Since we haveheld in the judgment in Hexaware Technologies Limited (supra) that GITALAXMIKRISHNAKOTAWADEKAR such a notice will be invalid, certainly those Petitioners should also be given the benefit of decision taken by this Court. 5.In the circumstances, the notices issued in these petitions bythe JAO under Section 148 of the Act are hereby quashed and setaside. In case any reassessment orders are passed, the same also willstand quashed and set aside. So also, the consequential demandnotices or penalty notices, if any, will also stand quashed and setaside. 6.Petitions disposed accordingly. 7.In view thereof, interim application, if any, also standsdisposed.disposed. 8.All the rights and contentions of the parties are kept open,which are raised in these petitions and not covered by the judgment in Hexaware Technologies Limited (supra), to be raised in any otherpetition should the need arise. (DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.)