Maharajkrishna Birmani vs The Assistant Deputy Commissioner Of ...
2024 Latest Caselaw 1952 Bom

Bombay High Court

Maharajkrishna Birmani vs The Assistant Deputy Commissioner Of ... on 23 January, 2024

Author: Neela Gokhale

Bench: K.R. Shriram, Neela Gokhale

2024:BHC-AS:3814-DB
                                                     1/2              434.WP-1093-2023.doc



                             IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                     CIVIL APPELLATE JURISDICTION
                                         WRIT PETITION NO.1093 OF 2023
                                                     WITH
                                         WRIT PETITION NO.1094 OF 2023
            Maharajkrishna Birmani                     ....Petitioner
                     V/s.
            The Assistant/Deputy Commissioner
            of Income Tax, Circle 1 and Ors.     ....Respondents
                                                ----
            Mr. Mihir Naniwadekar i/b. Ms. Farzeen Khambatta for petitioner.
            Mr. Suresh Kumar for respondents - Revenue.
                                                ----
                                             CORAM : K.R. SHRIRAM &
                                                      DR. NEELA GOKHALE, JJ.

DATED : 23rd JANUARY 2024

P.C. :

WRIT PETITION NO.1093 OF 2023

1 Mr. Naniwadekar 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. Mr. Suresh Kumar agrees.

2 Therefore, impugned order dated 21 st July 2022 passed under

Section 148A(d) of the Income Tax Act, 1961 (the Act) and the notice dated

21st July 2022 issued under Section 148 of the Act 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

Gauri Gaekwad 2/2 434.WP-1093-2023.doc

5 All other rights and contentions which have been raised in the

petition are also kept open.

WRIT PETITION NO.1094 OF 2023

6 Stand over to 5th February 2024.

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

Signed by: Gauri A. Gaekwad Gauri Gaekwad Designation: PS To Honourable Judge Date: 25/01/2024 12:32:51