Sudhir Sadashiv Kapile Huf vs Union Of India Thr The Secretary ...
2024 Latest Caselaw 2743 Bom

Bombay High Court

Sudhir Sadashiv Kapile Huf vs Union Of India Thr The Secretary ... on 30 January, 2024

Author: Neela Gokhale

Bench: K.R. Shriram, Neela Gokhale

2024:BHC-AS:4545-DB                                     1/1                           904-WP-4046-2023.doc




                  Digitally
                               IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                  signed by
                  PURTI
           PURTI PRASAD
                                       CIVIL APPELLATE JURISDICTION
           PRASAD PARAB
           PARAB Date:
                  2024.01.31
                  14:12:34
                  +0530                 WRIT PETITION NO. 4046 OF 2023

           Sudhir Sadashiv Kapile HUF                                         ....Petitioner
                V/s.
           Union of India and Ors.                                            ...Respondents
                                                        ----
           Mr. Tanmay Phadke for Petitioner.
           Mr. Ajeet Manwani a/w Ms. Samiksha Kanani for Respondents-Revenue.
                                              ----
                                           CORAM : K.R. SHRIRAM &
                                                   DR. NEELA GOKHALE, JJ.

DATED : 30th JANUARY 2024

P.C. :

1. Counsel for petitioner states that this petition 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 order passed under Section 148 (A)d of the

Income Tax Act, 1961 (the Act) and the notice issued under Section 148 of

the Act are hereby quashed and set aside.

2. Petition 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

petition is also kept open.

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

1 2024 SCC OnLine Bom 146 Purti Parab