Kalpana Pravin Sanghvi vs Assistant Commissioner Of Income Tax ...
2024 Latest Caselaw 1955 Bom

Bombay High Court

Kalpana Pravin Sanghvi vs Assistant Commissioner Of Income Tax ... on 23 January, 2024

Author: Neela Gokhale

Bench: K.R. Shriram, Neela Gokhale

                                         1/2             946.WP-12299-2022.doc



                IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                        CIVIL APPELLATE JURISDICTION
                             WRIT PETITION NO.12299 OF 2022
Swapnil Rasiklal Kothadiya                      ....Petitioner
         V/s.
Income Tax Officer, Ward 2 & Ors.               ....Respondents
                                         WITH
                             WRIT PETITION NO.3178 OF 2023
Kalpana Pravin Sanghvi                          ....Petitioner
         V/s.
Assistant Commissioner of
Income Tax, Central Circle 2(3) & Ors. ....Respondents
                                  WITH
                    WRIT PETITION NO.332 OF 2023
Shriram Jawahar Shetkari
Sahakari Sakhar Udyog                           ....Petitioner
         V/s.
Assistant Commissioner of
Income Tax and Ors.                             ....Respondents
                                   ----
Mr. Mihir Naniwadekar a/w. Mr. Ruturaj H. Gurjar 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.12299 OF 2022 WITH WRIT PETITION NO.332 OF 2023

1 Mr. Naniwadekar state that these petitions 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.

1. 2024 SCC OnLine Bom 146

Gauri Gaekwad 2/2 946.WP-12299-2022.doc

2 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 these petitions are hereby quashed and set aside.

3 Petitions disposed.

4 Consequential notices or orders, if any, also stand quashed and

set aside.

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

petitions are also kept open.

WRIT PETITION NO.3178 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 12:36:49