Satish Chunilal Mehta vs Income-Tax Officer, Ward 34 (3) (2) ...
2024 Latest Caselaw 2406 Bom

Bombay High Court

Satish Chunilal Mehta vs Income-Tax Officer, Ward 34 (3) (2) ... on 25 January, 2024

Author: Neela Gokhale

Bench: K. R. Shriram, Neela Gokhale

         Digitally
        signed by
  2024:BHC-OS:1538
        MEERA
MEERA    MAHESH
MAHESH   JADHAV                                            1/3           902 to 907-wp-10888-22&ors.doc
JADHAV   Date:
         2024.01.29
         10:50:59
         +0530
                                     IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                             CIVIL APPELLATE JURISDICTION
                                            WRIT PETITION NO.10888 OF 2022 (902)

                      Vinod Santoshkumar Dhankani                       ....Petitioner
                             V/s.
                      Asst. Commissioner of Income Tax
                      Circle-1 & Anr                                    ....Respondents
                                                           -----
                      Mr. Shreyas Shrivastava for Petitioner.
                      Mr. Ajeet Manwani a/w Ms Samiksha Kanani for Respondents-Revenue.
                                                          ------

                                                         WITH
                                          ORDINARY ORIGINAL CIVIL JURISDICTION

                                         WRIT PETITION (L) NO.26693 OF 2022 (903)

                      Satish Chunilal Mehta                             ....Petitioner
                           V/s.
                      Income Tax Officer, Ward 34(3)(2) & Ors           ....Respondents

                                                           WITH
                                             WRIT PETITION NO.848 OF 2023 (904)

                      Amit Kapadia                                      ....Petitioner
                             V/s.
                      Asst. Commissioner of Income Tax
                      Circle- 22(1) & Anr                               ....Respondents

                                                           WITH
                                            WRIT PETITION NO. 1811 OF 2023 (905)

                      Sanjaykumar Ratansingh Rathore                    ....Petitioner
                           V/s.
                      Income Tax Officer, Ward 32(1)(1) & Ors           ....Respondents

                                                           WITH
                                          WRIT PETITION (L) NO.2758 OF 2023 (906)

                      Cadell Weaving Mill Co. Pvt Ltd.                  ....Petitioner
                             V/s.

                      Meera Jadhav




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Deputy Commissioner of Income Tax
Circle 4(1)(1) & Ors.                                  ....Respondents

                                       WITH
                      WRIT PETITION (L) NO.10606 OF 2023 (907)

Veda Vijay Raheja                                      ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 32(1) & Ors                                     ....Respondents

                                  ----
Mr. Gunjan Kakkad & Mr. Anuj Kishnadwala i/b Mint and Confreres with
Mr. Advait Dalvi i/b Ms Niyati Mankad Hakani for Petitioners-Assessees in
respective matters.

Mr. Akhileshwar Sharma with Ms Sakshi Kapadia i/b Ms Sushma Nagaraj,
Mr. Vaibhav Date i/b Ms Swapna Gokhale and Mr. Subir Kumar with
Ms. Sruti Kalyanikar for Respondents-Revenue in respective matters.
                                    ----
                               CORAM : K. R. SHRIRAM &
                                         Dr. NEELA GOKHALE, JJ.

DATED : 25th 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.

1. 2024 SCC OnLine Bom 146

Meera Jadhav

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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.)

Meera Jadhav