Abu Moosa And Co India Pvt Ltd vs Income Tax Officer Ward 2 1 1 Mumbai
2023 Latest Caselaw 10675 Bom

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

                        WRIT PETITION NO. 2913 OF 2023
  Abu Moosa & Co. India Pvt. Ltd.               ...Petitioner
       Versus
  Income-Tax Officer Ward-2(1)-1, Mumbai & Ors. ...Respondents


  Mr. Shyam Walve a/w Ms. Chandni Tanna, Ms. Sweta Upadhyay &
  Mr. Hamza Lakhani i/b India Law Alliance for Petitioner.
  Mr. N. C. Mohanty for Respondents-Revenue.


                               CORAM:         K. R. SHRIRAM &
                                              NEELA GOKHALE, JJ.

                               DATED:         16th October 2023
  PC :

1. Mr. Walve at the outset states that there are some

typographical errors in prayer clauses. In prayer clause (c), it should

be "Exhibits-H and I" instead of "Exhibits-I and J". "Prayer clause

(e)" should be corrected to be read as "prayer clause (d)" and

"Exhibits-I and J" mentioned therein should be corrected to read as

"Exhibits-H and I".

2. Amendment to be carried out during the course of today. Re-

verification dispensed with.

3. Petitioner is impugning a notice dated 15 th March 2023 issued

under Section 148A(b) of the Income Tax Act, 1961 ("the Act"), an

order dated 2nd May 2023 passed under Section 148A(d) of the Act

and a notice also dated 2nd May 2023 issued under Section 148 of the

Act.

 Gitalaxmi


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4. Various grounds have been raised but the main ground of

Petitioner is that under Section 148A(b) of the Act, Petitioner should

be provided with the information which suggests that the income

chargeable to tax has escaped assessment and if an enquiry under

Section 148A(a) of the Act is conducted, then results of the enquiry.

Mr. Walve further states that Section 148A(d) of the Act also says

'decide on the basis of material available on record' and that material

would also include the details of enquiry conducted, not just the

results of enquiry conducted. Mr. Walve also relies upon a judgment

of this Court in Anurag Gupta v. Income-tax Officer1, wherein the

Court has held that providing information to the Petitioner, without

furnishing the material based upon which the information is

provided, would render an assessee handicapped in submitting an

effective reply to the show-cause notice and that would render the

notice issued under Section 148A(b) of the Act to be quashed.

5. Mr. Mohanty requested for sometime to file a reply and also to

take instructions, including from the officer who has issued notice

under Section 148A(b) of the Act. Mr. Mohanty states that the notice

dated 15th March 2023 states "details of information/enquiry

conducted, on which reliance is placed along with supporting

documents, are enclosed with this notice" and he would like to find

out whether copies of the notices sent to the various parties referred

to in the order passed under Section 148A(d) of the Act and the reply

1. [2023]150 taxmann.com 99 (Bombay).

 Gitalaxmi


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if received, have been made available to the Petitioner along with the

notice under Section 148A(b) of the Act. Mr. Walve states there is a

specific ground raised in ground (J) of the Petition.

6. Reply to be filed by the same Assessing Officer, Mr. Mahesh

Shivanna Chadaga, Ward 2(1)(1), Mumbai even if he is not holding

that charge today. Affidavit-in-Reply to be filed by 4 th November

2023 and copy to be served within three weeks. Rejoinder to be filed

and copy thereof to be served by 30th November 2023.

7. Petition be listed on 4th December 2023.

8. Until 5th January 2024, there shall be ad-interim relief in terms

of prayer clause (d), which reads as under :

(d) that pending the hearing and final disposal of this Petition, this Hon'ble Court may be pleased to restrain the Respondents from taking any steps pursuant to the Impugned Order dated 2 nd May, 2023 being Exhibit-'H' and the Impugned Notice dated 2nd May, 2023 being Exhibit-'I' issued by Respondent No. 1 and/or further proceeding in any manner whatsoever by way of reassessment or otherwise in respect thereof for AY 2016-2017.

(NEELA GOKHALE, J.) (K. R. SHRIRAM, J.) GITALAXMI KRISHNA KOTAWADEKAR

Digitally signed by GITALAXMI KRISHNA KOTAWADEKAR Date: 2023.10.17 18:43:17 +0545

Gitalaxmi