Tubed Coal Mines Limited vs Income Tax Officer Ward - 5-3-1
2024 Latest Caselaw 2944 Bom

Bombay High Court

Tubed Coal Mines Limited vs Income Tax Officer Ward - 5-3-1 on 31 January, 2024

Author: Neela Gokhale

Bench: K. R. Shriram, Neela Gokhale

2024:BHC-OS:1791
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                                 IN THE HIGH COURT OF JUDICATURE AT BOMBAY

                                      ORDINARY ORIGINAL CIVIL JURISDICTION

                                             WRIT PETITION NO.1499 OF 2023

                       Tubed Coal Mines Ltd.                                   ...Petitioner
                            Versus
                       Income Tax Officer, Ward (5)(3)(1)                      ...Respondent


                       Mr. Dharan V. Gandhi, with Ms. Aanchal Vyas, for Petitioner.
                       Mr. Umesh Gupta, i/b. Mr. Devvrat Singh, 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 Mr. Gupta 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 16:45:35