Bhoomi And Arkade Associates vs Union Of India And 2 Ors
2024 Latest Caselaw 3402 Bom

Bombay High Court

Bhoomi And Arkade Associates vs Union Of India And 2 Ors on 5 February, 2024

Author: Neela Gokhale

Bench: K. R. Shriram, Neela Gokhale

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        JADHAV
MAHESH  Date:                                                1/2                443-WPL-27596-22.doc
JADHAV  2024.02.08
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                                    IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                        ORDINARY ORIGINAL CIVIL JURISDICTION
                                         WRIT PETITION (l) NO. 27596 OF 2022

                 Bhoomi & Arkade Associates                         ...Petitioner

                            Versus

                 Union of India & Ors.                              ...Respondents

                                                   ----
                 Mr. Rajneesh Jaiswal a/w Mr. Anand Kanse i/b Ms Neha Anchlia for
                 Petitioner.
                 Mr. Suresh Kumar 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

2/2 443-WPL-27596-22.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