Anthony Philip Tundatil vs Income Tax Officer Of Income Tax ...
2022 Latest Caselaw 3513 Bom

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 PURTI
 PRASAD
 PARAB                IN THE HIGH COURT OF JUDICATURE AT BOMBAY
Digitally signed by
PURTI PRASAD
PARAB
                         ORDINARY ORIGINAL CIVIL JURISDICTION
Date: 2022.03.31
16:08:43 +0530

                            WRIT PETITION (L) NO. 9953 OF 2022

      Anthony Phillip Tundatil                             ....Petitioner
           V/s.
      Income Tax Officer of Income Tax,
      Ward 34(1)(1), Mumbai and Ors.                       ....Respondents

                                        ----
      Mr. Sushil Kumar a/w Mr. Govind Javeri for Petitioner.
      Mr. Suresh Kumar for Respondents.
                                         ----

                                                   CORAM : K.R. SHRIRAM &
                                                           N. R. BORKAR, JJ.

DATED : 30th MARCH, 2022

P.C. :

1. Mr. Sushil Kumar for petitioner states that though the impugned

notice issued under Section 148 of the Income Tax Act, 1961 (the Act) is

dated 31st March, 2021, the notice has been digitally signed only some time

in April, 2021. He states some time in April because the date is not visible

though the month and year is visible. He states the signature has been

validated on 12th April, 2021 at 19:02:43. Mr. Sushil Kumar states

therefore the notice having been issued after 1st April, 2021, the notice

will have to be quashed in view of the judgment pronounced by this court

on 29th March, 2022 in Tata Communications Transformation Services

Limited vs. Assistant Commissioner of Income Tax 14(1) & Ors.1

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2. Mr. Suresh Kumar requests the matter be kept after two weeks

to enable him to take instructions.

3. Stand over to 11th April, 2022.

(N. R. BORKAR, J.)                               (K.R. SHRIRAM, J.)




Purti Parab