Nasir Omar Shaikh vs Income Tax Officer 22 3 1
2024 Latest Caselaw 3587 Bom

Bombay High Court

Nasir Omar Shaikh vs Income Tax Officer 22 3 1 on 6 February, 2024

Author: Neela Gokhale

Bench: K. R. Shriram, Neela Gokhale

2024:BHC-OS:2043-DB
                                                        1/2                    906-oswpl-2953-2024.doc



                               IN THE HIGH COURT OF JUDICATURE AT BOMBAY

                                    ORDINARY ORIGINAL CIVIL JURISDICTION

                                        WRIT PETITION (L) NO. 2953 OF 2024

                     Nasir Omkar Shaikh                                      ...Petitioner
                           Versus
                     Income Tax Officer, Ward-22(3)(1), Mumbai &
                     Ors.                                                    ...Respondents


                     Mr. Anuj Agarwal i/b Mint and Confreres, for Petitioner.
                     Mr. Akhileshwar Sharma, for Respondents-Revenue.


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

                                                   DATED:     6th February 2024
                     PC:-

1. Mr. Agarwal states that this petition will be covered by the

judgment of New India Assurance Co. Ltd. v. Assistant Commissioner

of Income Tax, Circle 3(2)(1), Mumbai & Ors.1 Mr. Sharma agrees.

2. Therefore, impugned order passed under Section 148A(d) of

the Income Tax act, 19161 ("the Act") and the notices issued under

Section 148 of the Act in these 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.

Gaikwad RD 2/2 906-oswpl-2953-2024.doc

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.)

Signed by: Raju D. Gaikwad Designation: PS To Honourable Judge Date: 07/02/2024 10:53:44 Gaikwad RD