Vasant Keshav Raut vs The Assistant Commissioner Of ...
2022 Latest Caselaw 13094 Bom

                                                                    3. WP 4596-22.doc
Chittewan




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

                             WRIT PETITION NO.4596 OF 2022

Vasant Keshav Raut                                   ...       Petitioner
      Versus
Assistant Commissioner of Income Tax
-32(1) And Others                                    ...       Respondents
                              ***
Mr. Mandar Vaidya 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

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

Act") relevant to the assessment year 2017-18 on two grounds,

firstly, the Petitioner not having challenged the earlier notice under

Section 148 of the Act dated 26 June 2021, the impugned notice

dated 11 July 2022, could not have been issued pursuant to the

judgment in the case of UoI Vs. Ashish Agarwal1. Secondly, it ought

to have been issued after obtaining sanction from the Principal

Chief Commissioner of Income Tax, in accordance with Section

151(ii) of the Act and not from the Principal Commissioner of

Income Tax. Prima facie case is made out.

3. WP 4596-22.doc Chittewan

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

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

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 by
RAJESH    RAJESH VASANT
VASANT    CHITTEWAN
CHITTEWAN Date: 2022.12.17
          11:59:29 +0530