Pratibha Sadanand Shetty vs The Income Tax Officer Ward 10(1)(1)
2024 Latest Caselaw 2742 Bom

Bombay High Court

Pratibha Sadanand Shetty vs The Income Tax Officer Ward 10(1)(1) on 30 January, 2024

Author: Neela Gokhale

Bench: K.R. Shriram, Neela Gokhale

2024:BHC-OS:1676                                           1/2         902-903-905-906-WP-2527-2023 @ Ors.doc




              PURTI                IN THE HIGH COURT OF JUDICATURE AT BOMBAY
              PRASAD
              PARAB                    ORDINARY ORIGINAL CIVIL JURISDICTION
             Digitally signed by
             PURTI PRASAD
             PARAB
             Date: 2024.01.31
             14:12:15 +0530
                                        (902) WRIT PETITION NO. 2527 OF 2023

           Pratibha Sadanand Shetty                                            ....Petitioner
                 V/s.
           The Income Tax Officer
           Ward 10(1)(1) Mumbai and Ors.                                       ...Respondents

                                                   ALONGWITH
                                       (903) WRIT PETITION NO. 3240 OF 2023
                                                   ALONGWITH
                                     (905) WRIT PETITION (L) NO. 11685 OF 2023
                                                   ALONGWITH
                                     (906) WRIT PETITION (L) NO. 18323 OF 2023

                                                ----
           Mr. Vipul Shah for Petitioner in WP/2527/2023.
           Mr. Dhaval Shah for Petitioner in WP/3240/2023 and WPL/11685/2023.
           Mr. Ishaan Patkar a/w Ms. Neha Thakkar i/b Ms. Yesha Ajmera for Petitioner
           in WPL/18323/2023.
           Mr. Suresh Kumar for Respondents in all Writ Petitions.
                                                ----

                                                        CORAM : K.R. SHRIRAM &
                                                                DR. NEELA GOKHALE, JJ.

DATED : 30th 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 2024 SCC OnLine Bom 146 Purti Parab

2/2 902-903-905-906-WP-2527-2023 @ 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