Bhavin Jayant Soni vs The Deputy Commissioner Of Income Tax ...
2024 Latest Caselaw 2943 Bom

Bombay High Court

Bhavin Jayant Soni vs The Deputy Commissioner Of Income Tax ... on 31 January, 2024

Author: Neela Gokhale

Bench: K. R. Shriram, Neela Gokhale

2024:BHC-OS:1788-DB
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                               IN THE HIGH COURT OF JUDICATURE AT BOMBAY

                                    ORDINARY ORIGINAL CIVIL JURISDICTION

                                           WRIT PETITION NO.5367 OF 2022

                     Bhavin Jayant Soni                                      ...Petitioner
                           Versus
                     The Deputy Commissioner of Income Tax 14(1)
                     (1) & Ors.                                              ...Respondents


                     Mr. Dharan V. Gandhi, with Ms. Aanchal Vyas, for Petitioner.
                     Ms. Swapna Gokhale, 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. Gokhale 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 16:42:40