Amit Hemraj Gala vs Assistant Commissioner Of Income ...
2022 Latest Caselaw 13085 Bom

                                                              9a. WPL 29473-22.doc
Chittewan




              IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                 ORDINARY ORIGINAL CIVIL JURISDICTION

                        WRIT PETITION (L) NO.29473 OF 2022

Amit Hemraj Gala                          ...    Petitioner
       Versus
Assistant Commissioner of Income-tax
-Circle 2(1)(1)
Mumbai And Others                         ...    Respondents
                              ***
Mr. Ravi Sawana a/w Ms. Sourabhi Waknis i/b Mr. Aagam J. Doshi
for the Petitioner.
Mr. Suresh Kumar for the Respondent.
                               ***

                             CORAM : DHIRAJ SINGH THAKUR &
                                     ABHAY AHUJA, JJ.

DATE : 15 DECEMBER 2022 P.C.

. Learned Counsel for the Petitioner challenges the notice dated

29 July 2022 under Section 148 of the Income Tax Act, 1961 ("the

Act") relevant to the assessment year 2015-16 inter alia on the

ground that the Petitioner not having challenged the earlier notice

under Section 148 of the Act dated 28 June 2021, the impugned

notice dated 29 July 2022, could not have been issued pursuant to

the judgment in the case of UoI Vs. Ashish Agarwal1. Prima facie

case is made out.

9a. WPL 29473-22.doc Chittewan

2 Issue notice. Service waived by Mr. Suresh Kumar, learned

Counsel or the Respondents. Objections be fled within six weeks.

3 In the meantime, there will be ad-interim relief in terms of the

prayer clause (d) of the Petition.

4           List on 17 March 2023.




(ABHAY AHUJA, J.)                           (DHIRAJ SINGH THAKUR, J.)


               Digitally signed
 RAJESH        by RAJESH
               VASANT
 VASANT        CHITTEWAN
 CHITTEWAN     Date: 2022.12.19
               16:48:07 +0530