Manish Rasiklal Satra vs Income Tax Officer Ward 28(2)(1) And Ors
2024 Latest Caselaw 3385 Bom

Bombay High Court

Manish Rasiklal Satra vs Income Tax Officer Ward 28(2)(1) And Ors on 5 February, 2024

Author: Neela Gokhale

Bench: K. R. Shriram, Neela Gokhale

         Digitally
       signed by
2024:BHC-AS:5919-DB
       MEERA
MEERA    MAHESH
MAHESH   JADHAV
                                                                1/2                411-WPL-3412-23.doc
JADHAV   Date:
         2024.02.07
         14:14:56
         +0530
                                       IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                               CIVIL APPELLATE JURISDICTION
                                              WRIT PETITION NO. 3412 OF 2023

                     Manish Rasiklal Satra                                  ...Petitioner

                               Versus

                     Income Tax Officer Ward 28(2)(1) & Ors                 ...Respondents

                                                       ----
                     Mr Dharan V Gandhi a/w Ms Aanchal Vyas for Petitioner.
                     Mr Arjun Gupta for Respondents-Revenue.
                                                       ----

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

DATED : 5th FEBRUARY 2024

P.C. :

1 Counsel for petitioner states that this petition will be covered by the

judgment of New India Assurance Co. Ltd. V/s Assistant Commissioner of

Income Tax, Circle 3(2)(1), Mumbai & Ors.1. Counsel for respondents

agree.

2 Therefore, impugned orders passed under Section 148 (A)d of the

Income Tax Act, 1961 (the Act) and the notices issued under Section 148 of

the Act in the respective petitions are hereby quashed and set aside.

3 Petition disposed.

4 Consequential notices or orders, if any, also stand quashed and set

aside.

1. 2024 SCC OnLine Bom 146

Meera Jadhav

2/2 411-WPL-3412-23.doc

5 All other rights and contentions which have been raised in the

petition are also kept open.

(Dr. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.)

Meera Jadhav