Citation : 2021 Latest Caselaw 13260 Bom
Judgement Date : 16 September, 2021
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
BENCH AT AURANGABAD
924 WRIT PETITION NO.9985 OF 2021
RAGHAVENDRA SHRIPATRAO JOSHI
VERSUS
OFFICE OF THE INCOME TAX OFFICER AND OTHERS
...
Advocate for the Petitioner : Shri Sikchi Aditya N.
Advocate for Respondents 1 and 2 : Shri Alok Sharma
Standing Counsel for Respondent 3 : Smt.Sudha S. Chintamani
Kulthe
...
AND
925 WRIT PETITION NO.9990 OF 2021
RATHI STEEL AND METAL PRIVATE LIMITED THROUGH
ITS AUTHORISED OFFICER
VERSUS
OFFICE OF THE INCOME TAX OFFICER AND OTHERS
...
Advocate for the Petitioner : Shri Sikchi Aditya N.
Advocate for Respondents 1 and 2 : Shri Alok Sharma
Standing Counsel for Respondent 3 : Smt.Sudha S. Chintamani
Kulthe
...
AND
926 WRIT PETITION NO.10003 OF 2021
SHEETAL ASHISH BHALA
VERSUS
OFFICE OF THE INCOME TAX OFFICER AND OTHERS
...
Advocate for the Petitioner : Shri Sikchi Aditya N.
Advocate for Respondents 1 and 2 : Shri Alok Sharma
Standing Counsel for Respondent 3 : Smt.Sudha S. Chintamani
Kulthe
...
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AND
927 WRIT PETITION NO.10094 OF 2021
ASHISH JUGALKISHOR BHALA
VERSUS
OFFICE OF THE INCOME TAX OFFICER AND OTHERS
...
Advocate for the Petitioner : Shri Sikchi Aditya N.
Advocate for Respondents 1 and 2 : Shri Alok Sharma
Standing Counsel for Respondent 3 : Smt.Sudha S. Chintamani
Kulthe
...
AND
928 WRIT PETITION NO.10095 OF 2021
METAROLLS ISPAT PRIVATE LIMITED THROUGH ITS
AUTHORISED OFFICER
VERSUS
OFFICE OF THE INCOME TAX OFFICER AND OTHERS
...
Advocate for the Petitioner : Shri Sikchi Aditya N.
Advocate for Respondents 1 and 2 : Shri Alok Sharma
Standing Counsel for Respondent 3 : Smt.Sudha S. Chintamani
Kulthe
...
AND
929 WRIT PETITION NO.10096 OF 2021
DWARKAPRASAD BHIKULAL SONI
VERSUS
OFFICE OF THE INCOME TAX OFFICER AND OTHERS
...
Advocate for the Petitioner : Shri Sikchi Aditya N.
Advocate for Respondents 1 and 2 : Shri Alok Sharma
Standing Counsel for Respondent 3 : Smt.Sudha S. Chintamani
Kulthe
...
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CORAM : RAVINDRA V. GHUGE
&
S.G. MEHARE, JJ.
DATE :- 16th September, 2021
Per Court :-
1. Akin to the matters pending before this Court viz.
Writ Petition No.9240/2021 and others, these petitions also raise
an identical issue with reference to Section 148 of the Income
Tax Act.
2. On 03.09.2021, this Court had issued notice to the
respondents and by granting ad-interim protection, the matters
are posted on 29.09.2021. We find it apposite to reproduce
paragraphs 3, 4 and 5 of the order dated 03.09.2021, hereunder:-
"3. Akin to the order dated 31st August 2021, we direct the respondents not to initiate precipitative action pursuant to the impugned notice until the returnable date in this matter. If desired, let affidavit-in-reply be filed on or before 24th September 2021.
4. The learned Advocates shall note that the High Court of Chhattisgarh has delivered a judgment dated 23rd August 2021 in a bunch of petitions raising the same issue which has been raised in the petitions before us. The learned Advocate Mr. Chandak submits that he would study the said judgment and make his submission on the next date.
5. Stand over to 29th September 2021. Ad-interim relief to continue till the said date."
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3. In view of the above, issue notice to the respondents
returnable on 29.09.2021. Shri Sharma, learned advocate, waives
service of notice on behalf of respondent Nos.1 and 2. The
learned Standing Counsel for the Union of India waives service
of notice on behalf of respondent No.3.
4. The respondents would not initiate precipitative
action pursuant to the impugned notice until the returnable date
in this matter.
kps (S.G. MEHARE, J.) (RAVINDRA V. GHUGE, J.)
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