Rohan Ravi Jain vs Income Tax Officer - 19(3)(1), ...
2022 Latest Caselaw 11974 Bom

             Pallavi                                                 12-wpl-34747-2022.doc

           Digitally signed
           by PALLAVI
PALLAVI
MAHENDRA
           MAHENDRA
           WARGAONKAR                  IN THE HIGH COURT OF JUDICATURE AT BOMBAY
WARGAONKAR Date:

                                          ORDINARY ORIGINAL CIVIL JURISDICTION
           2022.11.24
           12:09:58
           +0530




                                              WRIT PETITION (L) NO.34747 OF 2022

                              Rohan Ravi Jain                             ...   Petitioner

                                     Versus

                              Income Tax Offcer 19(3)(1),
                              Mumbai & Ors.                               ...     Respondents
                                                            ****
                              Mr. Sham Walve with Mr. Chirag Sarawagi i/b. Mr. Tushar Goradia,
                              Advocates for the Petitioner.

                              Mr. Akhileshwar Sharma with Ms. Shilpa Goel, Advocate for the
                              Respondents.
                                                           ****
                                                     CORAM : DHIRAJ SINGH THAKUR AND
                                                             MADHAV J. JAMDAR, JJ.

DATE : NOVEMBER 22, 2022.

P.C:

1. Notice under Section 148 of the Income Tax Act, 1961 ("the

Act") dated 31st July, 2022, relevant to the assessment year 2014-

15 is challenged frstly, on the ground that it is issued beyond a

period of six years as prescribed under frst proviso to Section

149(1)(b) of the Act and the same is barred by limitation and

therefore, not sustainable in terms of the frst proviso to Section

149(1)(b) of the Act. Secondly, that since the Petitioner has not

challenged earlier notice dated 29th June 2021 issued under Section

1 of 2 Pallavi 12-wpl-34747-2022.doc

148, the subsequent notice dated 31st July 2022 could not have

been issued based upon the judgment of the Hon'ble Supreme Court

in Union of India Vs. Ashish Agarwal 1.

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

Counsel for the Respondents. Objections be fled within six weeks

from today.

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

prayer clause (b) of the petition.

4. List on 16th February, 2023.

(MADHAV J. JAMDAR, J.) (DHIRAJ SINGH THAKUR, J.)

1 [2022] 138 taxmann.com64 (SC).

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