Halliburton Technology India Pvt. Ltd vs Assistant Commissioner Of Income Tax ...
2024 Latest Caselaw 6537 Bom

Bombay High Court

Halliburton Technology India Pvt. Ltd vs Assistant Commissioner Of Income Tax ... on 1 March, 2024

Bench: K.R. Shriram, Neela Gokhale

2024:BHC-AS:10089-DB
                                               1/2                AS 946& Ors.WP-9956-2022.doc



                            IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                    CIVIL APPELLATE JURISDICTION
                                   WRIT PETITION NO.9956 OF 2022
            Zentest Software Private Limited              ....Petitioner
                     V/s.
            Assistant Commissioner of Income
            Tax, Circle 12 and Ors.                       ....Respondents
                                           WITH
            WRIT PETITION NOS.10139, 10931, 11076, 11119, 11222, 11226, 11239,
              11283, 11611, 12123, 12136, 12865, 14528, 15497, 15925 OF 2022

                          WRIT PETITION NOS.1804, 2108, 4822 OF 2023
                                                  ----
            Mr. Niraj Sheth i/b. Mr. Atul K. Jasani, Mr. Devendra Jain (Through VC)
            a/w. Ms. Radha Halbe, Mrs. Deepa Khare i/b. Mint and Confreres,
            Ms. Ritika Agarwal a/w. Mr. Sandesh P. Salunkhe and Ms. Ayesha Ansari
            i/b. Ace Legal, Mr. Riyaz Padvekar a/w. Mr. Tanzil Padvekar and Ms. Tejal
            Kharkar, Mrs. Deepa Khare i/b. Mint and Confreres, Ms. Rucha Vaidya i/b.
            Mr. Ruturaj Gurjar, Ms. Rucha Vaidya i/b. Mr. Ruturaj Gurjar, Mr. Dharan
            Gandhi a/w. Ms. Aanchal Vyas, Mr. Riyaz Padvekar a/w. Mr. Tanzil Padvekar
            and Ms. Tejal Kharkar, Mr. Sagar Tilak a/w. Ms. Payal Rathod i/b.
            Mr. Sachin Hande, Mr. Jitendra Singh, Mr. Shashi Bekal, Mr. Mihir
            Naniwadekar a/w. Mr. Suyog Bhave i/b. PDS Legal, Mr. Sukhsagar Syal a/w.
            Mr. Govind Javeri , Mr. Suyog Bhave a/w. Mr. Yash Prakash and Mr. Vikas
            Poojary i/b. PDS Legal , Ms. Vidhi Punmiya a/w. Mr. Sanket Bora i/b. SPCM
            Legal for Petitioners-Assessees in respective matters.
            Mr. Suresh Kumar for Respondents-Revenue in respective matters.
                                                   ----
                                                CORAM : K.R. SHRIRAM &
                                                        DR. NEELA GOKHALE, JJ.

DATED : 1st MARCH 2024

P.C. :

1 Counsel for petitioners state that the issue in these petitions

will be covered by the recent judgment of this Court in Godrej Industries

Ltd. V/s. The Assistant Commissioner of Income Tax, Circle 14(1)(2),

Gauri Gaekwad 2/2 AS 946& Ors.WP-9956-2022.doc

Mumbai and Ors.1 Counsel for respondents agree.

2 Therefore, impugned orders passed under Section 148A(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.

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

3 Petitions disposed.

4 Since we have disposed these petitions only on the issue of

limitation, petitioners may raise the other contentions raised in these

petitions independently, if the need arise in other matters.

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

1 Judgment pronounced on 28th February 2024 in Writ Petition No.450 of 2023

Gauri Gaekwad Signed by: Gauri A. Gaekwad Designation: PS To Honourable Judge Date: 02/03/2024 15:52:32