Shah And Sanghavi Properties vs Income Tax Officer, Ward 22(3)(1)
2024 Latest Caselaw 1054 Bom

Bombay High Court

Shah And Sanghavi Properties vs Income Tax Officer, Ward 22(3)(1) on 16 January, 2024

Author: Neela Gokhale

Bench: K. R. Shriram, Neela Gokhale

   2024:BHC-OS:894-DB
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                                              IN THE HIGH COURT OF JUDICATURE AT BOMBAY

                                                    ORDINARY ORIGINAL CIVIL JURISDICTION

                                                           WRIT PETITION NO.1311 OF 2023

                                  Shah and Sanghavi Properties                                     ...Petitioner
                                        Versus
                                  Income Tax Officer, Ward 22(3)(1) & Ors.                         ...Respondents


                                  Mr. Tushar Hemani, Senior Advocate (Through VC), i/b. Mr. Harsh
                                  Kothari, for Petitioner.
                                  Mr. Akhileshwar Sharma, for Respondents-Revenue.


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

                                                                 DATED:             16th January 2024
                                  PC:-

1. Mr. Hemani states that this order would be covered by the

judgment that was pronounced by this Court in the matter of New

India Assurance Co. Ltd. v. Assistant Commissioner of Income Tax,

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

2. Therefore, the order dated 25th July 2022 and the notice dated

26th July 2022 issued under Section 148A(d) and Section 148 of the

Income Tax Act, 1961 respectively are quashed and set aside.

3. Petition disposed.

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

Signed by: Raju D. Gaikwad 1 Writ Petition NO.1945 of 2023 dtd. 15th January 2024. Designation: PS To Honourable Judge Gaikwad RD Date: 18/01/2024 11:19:41