4Mann Industries Private Limited vs Income Tax Officer Ward 9(2)(1) ...
2022 Latest Caselaw 13093 Bom

                                                                    904. WP 5025-22.doc
Chittewan




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

                             WRIT PETITION NO.5025 OF 2022

4Mann Industries Private Limited                     ...       Petitioner.
     Versus
Income Tax Offcer Ward-9(2)(1)
And Others                                           ...       Respondents

                               ***
Mr. Dharan V. Gandhi 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 22 July 2022 under Section 148 of the Income Tax Act, 1961 ("the Act") relevant to the assessment year 2015-16 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 22 April 2021 had not been challenged by the Petitioner and therefore, the subsequent notice dated 22 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.

904. WP 5025-22.doc Chittewan

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

prayer clause (e) 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: 2022.12.17
                 11:43:31 +0530