Kunal S/O Purshottam Kawale vs The Assistant Commissioner Of Income ...
2024 Latest Caselaw 23320 Bom

Bombay High Court

Kunal S/O Purshottam Kawale vs The Assistant Commissioner Of Income ... on 8 August, 2024

Author: M. W. Chandwani

Bench: Avinash G. Gharote, M. W. Chandwani

2024:BHC-NAG:8724-DB
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                     IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                               NAGPUR BENCH, NAGPUR.
                                 WRIT PETITION NO. 3635 OF 2023
                                    Baburao Jagnath Bawane
                                                -Vs.-
                          Pr. Commissioner of Income Tax-1, Nagpur & anr.,
                                       WRIT PETITION NOS.
                     3130/2024, 3659/2023, 3937/2023, 4605/2023, 4721/2023,
                     3672/2023, 7403/2023, 7413/2023, 1191/2024, 8490/2023,
                     618/2024, 3825/2024, 3828/2024, 3832/2024, 3833/2024,
                                     3834/2024 & 3837/2024
           ----------------------------------------------------------------------------------------------
           Office notes, Office Memoranda of
           Coram, appearances, Court's orders      Court's or Judge's Orders.
           or directions and Registrar's orders.
           ----------------------------------------------------------------------------------------------
                                  Mr.Ram Heda, Ms Kirti Desai, Mr.Kapil Hiran, Mr.Deepak Gupta,
                                  Mr.Hamza Zaki, Rachit Thakar, Advs. for the petitioners.
                                  Mr.Anand Parchure & Mr. Bhushan Mohata, Advs. for the
                                  respondents.


                                                   CORAM : AVINASH G. GHAROTE &
                                                           M. W. CHANDWANI, JJ.

DATE : 8TH AUGUST, 2024

In Writ Petition Nos.4721/2023, 1191/2024 and 618/2024, the learned counsel for the petitioners seeks leave to add averments in respect of challenge to section 151-A of the Income Tax Act. Leave is granted. The amendment be carried forthwith. Mr.Parchure, learned counsel for the respondents, upon instructions, does not seek to consequentially amend the submissions on behalf of the respondents.

2. Mr.Parchure, learned counsel for the respondents, does not dispute that the issues in all these petitions is covered by the judgment of the learned Division Bench in

KHUNTE 24-wp3635.23+17.odt

Hexaware Technologies Ltd. v. Assistant Commissioner of Income Tax and others (Writ Petition No.1778 of 2023), decided on 03/05/2024, in view of which, all these petitions are disposed of in terms of what has been held in the Hexaware Technologies Ltd. (supra), as a result of which, all the consequential orders also do not survive.

(M.W.CHANDWANI, J) (AVINASH G. GHAROTE, J)

Signed by: Mr. G.S. Khunte Designation: PS To Honourable Judge Date: 09/08/2024 10:31:26 KHUNTE