Nisarg Lifespace Llp vs Assistant Commissioner Of Income Tax ...
2024 Latest Caselaw 3387 Bom

Bombay High Court

Nisarg Lifespace Llp vs Assistant Commissioner Of Income Tax ... on 5 February, 2024

Author: Neela Gokhale

Bench: K. R. Shriram, Neela Gokhale

         Digitally
       signed by
2024:BHC-OS:2074-DB
       MEERA
MEERA    MAHESH
MAHESH   JADHAV
                                                             1/2              410 to 413-WPL-3233-23&ors.doc
JADHAV   Date:
         2024.02.07
         14:14:58
         +0530
                                       IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                           ORDINARY ORIGINAL CIVIL JURISDICTION
                                           WRIT PETITION (L) NO. 3233 OF 2023 (410)

                     Mansi Share And Stock Advisor Private Limited          ...Petitioner
                            Versus
                     Assistant Commissioner Of Income Tax Officer
                     Circle-4(3)(1) & Ors.                                   ...Respondents


                                                           WITH
                                           WRIT PETITION(ST) NO. 8424 OF 2023 (412)

                     Nisarg Lifespace Llp                                   ...Petitioner
                            Versus
                     Assistant Commissioner Of Income Tax
                     Central Circle-3(2) & Ors.                              ...Respondents


                                                             WITH
                                           WRIT PETITION (L) NO. 13161 OF 2023 (413)

                     Sanjay Girdhar Dhruva                                  ...Petitioner
                           Versus
                     Income-tax Officer Ward 16(3)(1) & Ors                  ...Respondents

                                                        ----
                     Mr Dharan V Gandhi a/w Ms Aanchal Vyas for Petitioners.
                     Mr. Suresh Kumar for Respondents-Revenue.
                     Mr Vipul Bajpayee for Respondents-Revenue.
                     Mr P A Narayanan for Respondents-Revenue
                                                        ----

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

DATED : 5th FEBRUARY 2024

P.C. :

1 Counsel for petitioners state that all these petitions will be covered by

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

Meera Jadhav

2/2 410 to 413-WPL-3233-23&ors.doc

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 Petitions disposed.

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

aside.

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

petitions are also kept open.

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

1. 2024 SCC OnLine Bom 146

Meera Jadhav