Bombay High Court
Santosh Agarwal vs The Income Tax Officer-Ward-2-1 on 23 January, 2024
Author: Neela Gokhale
Bench: K.R. Shriram, Neela Gokhale
2024:BHC-OS:1478-DB
1/2 906& Ors.WP-3654-2022.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.3654 OF 2022
Saurashtra Finstock Private Limited ....Petitioner
V/s.
Assistant Commissioner of Income Tax, Circle 5(3)(1) ....Respondent
WITH
WRIT PETITION NOS. 3807, 3813, 3848, 4007, 4014, 4076, 4145, 4154,
4229, 4262, 4354, 4367, 4399, 4614, 4804, 4813, 4819, 5014, 5110, 5117,
5214, 5222, 5329 OF 2022
WRIT PETITION (L) NOS.6633, 26122, 27797, 28283, 28475, 29124,
29556, 30498, 30739, 31650, 33033, 34352, 36936 OF 2022
WRIT PETITION NOS.10, 52, 211, 292, 302, 566, 858, 1205, 1791, 1957,
2094, 2136, 2137, 2245, 2295, 2304, 2360, 2463, 2688, 2859 OF 2023
WRIT PETITION (L) NOS.817, 988, 4465, 5253, 5558, 5667, 6515, 7942,
9210, 11619, 13119, 13452, 13454, 14318, 19157, 19506, 22379 OF 2023
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Mr. Anand Kanse i/b Mahaveer Jain and Ms. Neha Anchlia with Mr. Nishant
Thakkar a/w Ms. Jasmin Amalsadvala i/b Lumiere Law Partners,
Mr.Dharmesh Shah a/w Ms. Mitali Parekh and Ms. Jigna Jain i/b Mr. Dhaval
Shah, Mr. Gautam Thacker i/b Mr. Sameer Dalal, Ms. Rashi Shah i/b
Kartikeya and Associates, Mr. Parth Bhatt a/w Mr. Mohammed Zain Khan
and Mr. Ashraf Kapoor i/b One Legal, Mr. Madhur Agrawal i/b Mint and
Confreres, Mr. Sukhsagar Syal i/b Mint and Confreres, Ms. Fereshte Sethna
a/w Mr. Mrunal Parekh i/b DMD Advocates, Mr. Akash Gupta i/b Mr. Jeet
Gandhi, Mr. Dhrumil C. Shah i/b Lex Services, Mr. Mihir Naniwadekar i/b
Ms. Farzeen Khambatta, Mr. Aditya N. Mehta i/b Mr. Abhishek Prabhu,
Ms.Siddhi S. Mathe i/b Mr. Vipul J. Shah, Mr. Hamza Lakhani a/w
Ms.Sweta Upadhyay i/b India Law Alliance, Mr. Bharat Beriwal i/b
Mr.Sudhanva S. Bedekar and Mr. Shrey S. Lodha i/b Mr. Brijesh S. Pathak
with Mr. S. C. Tiwari with Mr. Dharan V. Gandhi, Ms. Aanchal Vyas,
Mr.Kumar Kale, Mr. Vishesh Srivastav, Mr. Nikhil Waje, Mr. Devendra Jain,
Ms. Radha Halbe, Mr. Riyaz S. Padvekar, Mr.Tanzil Padvekar, Ms. Tejal
Kharkar, Mr. Rajendra, Dr. Avinash Poddar (through V.C.), Ms.Deepali
Kamble, Mr. Nishit Gandhi, Mr. Jitendra Singh, Ms. Rashmi Vyas, Mr. B. V.
Jhaveri, Mr. Ranit Basu, Ms. Maitri Malde, Ms. Dua Shaikh and Mr. Prateek
Jha for Petitioners-Assessees in respective matters.
Gauri Gaekwad
2/2 906& Ors.WP-3654-2022.doc
Mr. Suresh Kumar with Mr. Akhileshwar Sharma, Ms. Swapna Gokhale,
Mr.Ajeet Manwani, Ms.Shreya Singhi i/b Ms. Sushma Nagaraj, Mr.Sidhharth
Chandrashekhar, Ms. Mamta Omle, Ms. Samiksha Kanani, Ms. Mohinee
Chougule, Ms. Jyoti Yadav and Ms. Gauri Kulkarni for Respondents-Revenue
in respective matters.
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CORAM : K.R. SHRIRAM &
DR. NEELA GOKHALE, JJ.
DATED : 23rd 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. V/s Assistant
Commissioner of Income Tax, Circle 3(2)(1), Mumbai & Ors. 1. Counsel for
respondents agree.
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 the respective 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.
(DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.)
1. 2024 SCC OnLine Bom 146
Gauri Gaekwad
Signed by: Gauri A. Gaekwad
Designation: PS To Honourable Judge
Date: 25/01/2024 12:59:54
