Pragati Infrastructures vs Assistant Commissioner Of Income Tax ...
2024 Latest Caselaw 1055 Bom

Bombay High Court

Pragati Infrastructures vs Assistant Commissioner Of Income Tax ... on 16 January, 2024

Author: Neela Gokhale

Bench: K. R. Shriram, Neela Gokhale

   2024:BHC-AS:2293-DB
                                                                           1/1                      916-aswp-10168-2022.doc



                                              IN THE HIGH COURT OF JUDICATURE AT BOMBAY

                                                            CIVIL APPELLATE JURISDICTION

                                                          WRIT PETITION NO. 10168 OF 2022

                                  Pragati Infrastructures                                          ...Petitioner
                                         Versus
                                  Assistant Commissioner of Income Tax Circle 3
                                  & Ors.                                                           ...Respondents


                                  Mr. Pankaj Toprani, a/w Ms. Kripa Toprani, i/b PRH Juris
                                        Consults, for the Petitioner.
                                  Mr. Ajeet Manwani, a/w Ms. Samiksha Kanani, for the
                                        Respondent.


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

                                                                 DATED:             16th January 2024
                                 PC:-

1. Mr. Toprani states that the issue in this petition 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. Manwani agrees.

2. Therefore, the notices dated 31st March 2021 and 26th July

2022 issued under Section 148 of the Income Tax Act, 1961 ("the

Act") and orders dated 4th January 2022 and 26th July 2022 passed

under Section 148A(d) of the Act 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 11:44:10