Crown Auto Traders vs The Income Tax Officer Ward - 33 (1)(1), ...
2024 Latest Caselaw 2941 Bom

Bombay High Court

Crown Auto Traders vs The Income Tax Officer Ward - 33 (1)(1), ... on 31 January, 2024

Author: Neela Gokhale

Bench: K. R. Shriram, Neela Gokhale

2024:BHC-OS:1787-DB
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                               IN THE HIGH COURT OF JUDICATURE AT BOMBAY

                                    ORDINARY ORIGINAL CIVIL JURISDICTION

                                           WRIT PETITION NO.5227 OF 2022

                     Crown Auto Traders                                      ...Petitioner
                           Versus
                     The Income Tax Officer, Ward 33(1)(1),
                     Mumbai & Ors.                                           ...Respondents


                     Mr. Dharan V. Gandhi, with Ms. Aanchal Vyas, for Petitioner.
                     Ms. Sakshi Kapadia, i/b. Ms. Sushma Nagaraj, for Respondents-
                     Revenue.


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

                                                   DATED:     31st January 2024
                     PC:-

1. Mr. Gandhi states that this petition will be covered by the

judgment of New India Assurance Co. Ltd. v. Assistant Commissioner

of Income Tax, Circle 3(2)(1), Mumbai & Ors.1 Ms. Kapadia agrees.

2. Therefore, impugned order passed under Section 148A(d) of

the Income Tax act, 19161 ("the Act") and the notices issued under

Section 148 of the Act in these petitions are hereby quashed and set

aside.

3. Petition disposed.

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

set aside.

1 2024 SCC OnLine Bom. 146.

                 Gaikwad RD
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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.)

Signed by: Raju D. Gaikwad Designation: PS To Honourable Judge Gaikwad RD Date: 01/02/2024 16:39:31