Jaiprakash Sitaram Goel vs Union Of India, Ministry Of ...
2021 Latest Caselaw 5676 Bom

                                                                             921 WP(ST) 7109-2021.doc




Anand               IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                            CIVIL APPELLATE JURISDICTION

                            WRIT PETITION (ST) NO. 7109 OF 2021

         Jaiprakash Sitaram Goel                                       .Petitioner

                           Vs.

         Union of India, Ministry of Finance,                          .Respondents
         (Income Tax Department) & ors.

         Mr. V. Sridharan, Senior Advocate a/w Mr. Saket Mane, Mr. Subit
         Chakrabarti & Mr. Abhishek Salian i/b. Vidhi Partners, Advocate,
         for the Petitioner in W. P. (ST) No. 7109 of 2021
         Mr. Sham Walve, Advocate, for the Respondents

                           CORAM       :   SUNIL P. DESHMUKH &
                                           G. S. KULKARNI, JJ.

                           DATE        :   25.03.2021
         P. C.

         .                 Learned Senior Advocate, Mr. Sridharan submits that

Petitioner has filed settlement Application for the assessment

years 2013-14 to 2019-20 on 26.02.2021 and its intimation has

been given to the Respondent No. 3. The Respondent No. 3 has

issued communication dated 08.03.2021 purporting the same to

be a notice issued U/s. 142(1) of the Income Tax. He submits that

Respondent No. 3 is acting with a reference to a bill which is yet

to be an enactment. He refers and relies on the Judgment of the

1 of 2

921 WP(ST) 7109-2021.doc

Kerala High Court in the case of Blossom Gold Collection Pvt. Ltd.

Vs. Union of India & ors., reported in 2021 SCC Online Ker 1073

and the order passed by the Rajasthan High Court in the case of

Tara Chand Kanoongo S/o. Late Shri Shiv Prasad Kanoongo Vs.

The Deputy Commissioner of Income Tax in Civil W. P. No. 2192

of 2021. He submits that under subsisting position,

communication issued dated 08.03.2021 is unsustainable.

2. Issue notice to the Respondents returnable on

22.04.2021. In the meanwhile, the further proceedings pursuant

to impugned notice dated 08.03.2021 would remain stayed.

Mr. Walve, Advocate waives notice for the Respondents.

( G. S. KULKARNI, J. ) ( SUNIL P. DESHMUKH, J. )

2 of 2