Aaa Rotor Limited vs Deputy Commissioner Of Income Tax ...
2022 Latest Caselaw 11975 Bom

             Pallavi                                                    9-wpl-33831-2022.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
           12:09:59
           +0530




                                              WRIT PETITION (L) NO.33831 OF 2022

                              AAA Rotor Limited                            ...   Petitioner

                                     Versus

                              Deputy Commissioner of Income Tax,
                              Int. Tax. Circle 1(1)(1), Mumbai & Anr.      ...     Respondents
                                                            ****
                              Mr. Sachit Jolly with Mr. Mrunal Parekh i/b DMD, Advocates for the
                              Petitioner.
                              Mr. Suresh Kumar, 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 29th July, 2022, relevant to the assessment year 2016-

17 is challenged primarily on the ground that the Respondents had

earlier issued a notice under Section 148 of the Act dated 31 st

March 2021, which has not been challenged by the Petitioner in any

Writ Petition and, therefore, the subsequent notice under Section

148A(b) of the Act could not have been issued based upon the

judgment of the Hon'ble Supreme Court in Union of India Vs.

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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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