Premji Lakhamshi Karia vs The Income Tax Officer And Ors
2024 Latest Caselaw 1483 Bom

Bombay High Court

Premji Lakhamshi Karia vs The Income Tax Officer And Ors on 19 January, 2024

Author: Neela Gokhale

Bench: K.R. Shriram, Neela Gokhale

2024:BHC-AS:2910-DB                                      1/2                     957-WP-9958-2022 @ Ors.doc




                               IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                  Digitally
                  signed by
                  PURTI
           PURTI PRASAD
                                       CIVIL APPELLATE JURISDICTION
           PRASAD PARAB
           PARAB Date:
                  2024.01.22
                  14:16:25
                  +0530                  WRIT PETITION NO. 9958 OF 2022

           Zentest Software Private Limited                                    ....Petitioner
                  V/s.
           Assistant Commissioner of Income
           Tax, Circle 12 and Anr.                                             ....Respondents
                                             ALONGWITH
           WRIT PETITION NOS. 10589, 11078, 11215, 12806, 14664 OF 2022, 1109,
                                  1802, 2110, 6477, 7855 OF 2023
                                                  ----
           Mr. Niraj Sheth i/b Mr. Atul K. Jasani, Mr. Mihir Naniwadekar a/w
           Mr.Shashwat Rai i/b Keystone Partners, Mr. Rahul Hakani a/w Mr. Aovait
           Dalvi a/w Ms. Shreya Gosavi i/b Mr. Niyati Mankad Hakani, Mr. Harsh
           Shah, Mr. Harsh R. Kothari, Mr. Prakash Shah a/w Mr. Mihir Mehta, Mr. Jas
           Sanghavi, Mr. Suyog Bhave, Mr. Mohit Raval and Mr. Yash Prakash i/b PDS
           Legal, Mr. Sukhsagar Syal i/b Mr. Govind Jhaveri, Mr. Abhishek Khandelwal
           for Petitioners - Assessees in respective matters

           Mr. Suresh Kumar, Mr. Ajeet Manwani a/w Ms. Samiksha Kanani,
           Mr.Akhileshwar Sharma a/w Ms. Shilpa Goal for Respondents-Revenue in
           respective matters
                                           ----
                                       CORAM : K.R. SHRIRAM &
                                                 DR. NEELA GOKHALE, JJ.

DATED : 19th JANUARY 2024

P.C. :

1. Counsel for petitioners state that all these petitions will be

covered by the judgment of New India Assurance Co. Ltd. vs. Assistant

Commissioner of Income Tax, Circle 3(2)(1), Mumbai & Ors. 1. Counsel for

Respondents agree. 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.

1 Writ Petition No. 1945 of 2023 Dated 15 th January 2024 Purti Parab

2/2 957-WP-9958-2022 @ Ors.doc

2. Petitions disposed.

3. Consequential notices or orders, if any, also stand quashed and

set aside.

4. All other rights and contentions which have been raised in the

petitions are also kept open.

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

Purti Parab