Ng Housing Real Estate Developers ... vs Income Tax Officer Ward 1 2 3 Mumbai
2022 Latest Caselaw 13090 Bom

Citation : 2022 Latest Caselaw 13090 Bom
Judgement Date : 15 December, 2022

Bombay High Court

Ng Housing Real Estate Developers ... vs Income Tax Officer Ward 1 2 3 Mumbai on 15 December, 2022

Bench: Dhiraj Singh Thakur, Abhay Ahuja

                                                                     5. WP 5021-22.doc
Chittewan




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

                             WRIT PETITION NO.5021 OF 2022

NG Housing Real Estate Developers
Pvt Ltd.                                             ...       Petitioner.
      Versus
Income Tax Offcer Ward-1(2)(3)
Mumbai And Others                                    ...       Respondents

                                 ***
Mr. Fenil Bhatt i/b Mr. Atul K. Jasani for the Petitioner.
Mr. Suresh Kumar for the Respondents.
                                  ***


                             CORAM : DHIRAJ SINGH THAKUR &
                                     ABHAY AHUJA, JJ.

DATE : 15 DECEMBER 2022 P.C.

. Learned Counsel for the Petitioner challenges the notice dated 26 July 2022 under Section 148 of the Income Tax Act, 1961 ("the Act") relevant to the assessment year 2014-15 on two grounds, frstly, that the same has been issued beyond the period of six years in terms of the frst provisio to Section 149(1)(b) of the Act. Secondly, that the earlier notice dated 23 April 2021 had not been challenged by the Petitioner and therefore, the subsequent notice dated 26 July 2022 pursuant to the judgment of Union of India Vs. Ashish Agarwal1 by the Apex Court could not have been issued. Prima facie case is made out.

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

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

5. WP 5021-22.doc Chittewan

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 by
  RAJESH    RAJESH VASANT
  VASANT    CHITTEWAN
  CHITTEWAN Date: 2022.12.17
            12:13:36 +0530