Pallavi 12-wpl-34747-2022.doc
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by PALLAVI
PALLAVI
MAHENDRA
MAHENDRA
WARGAONKAR IN THE HIGH COURT OF JUDICATURE AT BOMBAY
WARGAONKAR Date:
ORDINARY ORIGINAL CIVIL JURISDICTION
2022.11.24
12:09:58
+0530
WRIT PETITION (L) NO.34747 OF 2022
Rohan Ravi Jain ... Petitioner
Versus
Income Tax Offcer 19(3)(1),
Mumbai & Ors. ... Respondents
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Mr. Sham Walve with Mr. Chirag Sarawagi i/b. Mr. Tushar Goradia,
Advocates for the Petitioner.
Mr. Akhileshwar Sharma with Ms. Shilpa Goel, Advocate for the
Respondents.
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CORAM : DHIRAJ SINGH THAKUR AND
MADHAV J. JAMDAR, JJ.
DATE : NOVEMBER 22, 2022.
P.C:
1. Notice under Section 148 of the Income Tax Act, 1961 ("the Act") dated 31st July, 2022, relevant to the assessment year 2014- 15 is challenged frstly, on the ground that it is issued beyond a period of six years as prescribed under frst proviso to Section 149(1)(b) of the Act and the same is barred by limitation and therefore, not sustainable in terms of the frst proviso to Section 149(1)(b) of the Act. Secondly, that since the Petitioner has not challenged earlier notice dated 29th June 2021 issued under Section 1 of 2 Pallavi 12-wpl-34747-2022.doc 148, the subsequent notice dated 31st July 2022 could not have been issued based upon the judgment of the Hon'ble Supreme Court in Union of India Vs. Ashish Agarwal 1.
2. Issue notice. Service waived by Mr. Suresh Kumar, learned Counsel for the Respondents. Objections be fled within six weeks from today.
3. In the meantime, there shall be ad-interim relief in terms of prayer clause (b) of the petition.
4. List on 16th February, 2023.
(MADHAV J. JAMDAR, J.) (DHIRAJ SINGH THAKUR, J.) 1 [2022] 138 taxmann.com64 (SC).
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