Bombay High Court
Siemens Logistics India Pvt. Ltd vs Deputy Commissioner Of Income-Tax ... on 1 March, 2024
Bench: K.R. Shriram, Neela Gokhale
2024:BHC-OS:3468-DB
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.3500 OF 2022
Labh Investment ....Petitioner
V/s.
Income Tax Officer 25(2)(1) ....Respondent
WITH
WRIT PETITION NOS.3655, 3783, 3785, 3793, 3815, 3943, 3979,
3980, 3988, 4013, 4081, 4087, 4095, 4108, 4132, 4149, 4161, 4191,
4196, 4211, 4313, 4331, 4405, 4605, 4606, 4639, 4661, 4753, 4850,
4879, 4916, 4923, 4970, 4972, 5021, 5041, 5067, 5082, 5215, 5223,
5225, 5281, 5344 OF 2022
WRIT PETITION (L) NOS.26126, 26984, 26985, 27144, 27591, 28376,
28485, 28585, 28945, 32346, 32401, 33175, 34492, 34747, 36926, 36930,
37621 OF 2022
WRIT PETITION NOS.7, 41, 103, 235, 258, 279, 300, 352, 383, 390, 446,
469, 608, 688, 938, 1286, 1420, 1437, 1477, 1629, 1649, 1768, 1776,
1780, 1783, 1785, 1816, 1919, 1924, 1953, 2069, 2090, 2102, 2249, 2307,
2349, 2423, 2465, 2533, 2591, 2593, 2802, 2919, 2991, OF 2023
WRIT PETITION (L) NOS.2161, 5737, 5973, 6547, 10897, 11601, 17723
OF 2023
WRIT PETITION NOS.130, 192 OF 2024
----
Mr Saurabh Soparkar, Senior Advocate (through V. C.), Dr K Shivaram,
Senior Advocate, Mr P J Pardiwalla, Senior Advocate and Mr J D Mistri,
Senior Advocate with Mr Hiten Thakkar and Mr Bhavesh Bhatia i/b Mint &
Confreres, Mr Prakash Shah, Mr Jas Sanghavi, Mr Suyog Bhave, Mr Yash
Prakash and Mr Vikas Poojary i/b PDS Legal, Mr Hiten Thakkar and
Mr Bhavesh Bhatia i/b Lumiere Law Partners, Mr Madhur Agrawal, Mr Fenil
Bhatt and Ms Sheeja John i/b M P Savla & Co, Mr Yahya Ghoghari,
Mr Mustafa Shabbir Shamim and Ms Pratiksha Vichare i/b Shamim & Co.,
Mr Parth Parikh a/w Mr Rajath Bharadwaj i/b Economic Laws Practice,
Mr Sameer Dalal i/b Samatva Legal Associates, Mr Gunjan Kakkad i/b Mint
& Confreres, Mr Sachit Jolly a/w Mr Mrunal Parekh i/b DMD Advocates,
Mr Jeet Kamdar i/b Kanga & Co, Ms Rutuja N Pawar i/b Mr S C Tiwari,
Ms Neha Sharma i/b Mr Sriram Sridharan, Mr Sham Walve i/b Mr Tushar
Goradia, Mr Arun Jain i/b Mr Kartik Vig, Mr Jeet Kamdar i/b Mr Ruturaj
Gurjar, Ms Rucha Vaidya i/b Mr Ruturaj Gurjar, Mr Rahul Hakani a/w
Gauri Gaekwad
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Mr Advait Dalvi i/b Ms Niyati Mankad, Mr. C.M. Lokesh i/b. PRH Juris
Consults with Mr Aniruddha Mehta, Ms A Vissanji, Mr Sudhir Mehta,
Mr Madhur Agrawal, Mr Nitesh Joshi, Mr Sukhsagar Syal, Mr Niraj Sheth,
Mr Sham Walve, Mr K Gopal, Mr Gautam Thacker, Mr Rahul Sarda,
Mr Harsh Kapadia, Mr Jeet Kamdar, Mr Atul K Jasani, Mr Jitendra Singh,
Mr Sameer Dalal, Ms Aasifa Khan, Mr Om Kandalkar, Ms Neha Paranjpe,
Mr Akhilesh Deshmukh, Mr Devendra Jain (through V.C.), Ms Radha Halbe
(through V.C.), Ms Neha Anchlia, Mr Mahaveer Jain, Mr Dharmesh Shah,
Mr Dhaval Shah, Ms Jigna Jain, Mr M Subramanian, Mr V S Hadade,
Mr Mandar Vaidya, Ms Pradnya G Vairale, Mr Dharan Gandhi, Ms Aanchal
Vyas, Mr Vishesh Srivastav, Mr Nikhil Waje, Mr Parth Bhatt a/w
Mr Mohammed Zain, Mr Ashraf Kapoor, Mr Jay Bhansali, Mr Abhishek
Khandelwal, Mr Jamshed Ansari, Mr Dharmesh Shah, Mr Dhaval Shah and
Ms Jigna Jain, Mr Shreyash Shah, Mr Udayan Mukherjee, Mr Riyaz
Padvekar, Mr Tanzil Padvekar, Ms Tejal Kharkar, Mr Sashi Tulsiyan, Mr P
Tripathi, Mr Jeet Gandhi, Mr Akash Gupta, Ms Simoni Chouhan, Mr Ranit
Basu, Ms Maitri Malde, Ms Dua Shaikh, Mr Sanjiv Sawant, Mr Heramb
Kadam and Mr Harsh Kothari for Petitioners-Assessees in respective matters.
Mr Suresh Kumar with Mr Akhileshwar Sharma, Mr P C Chhotaray, Mr N
Mohanty, Mr Devvrat Singh, Ms Sushma Nagaraj and Ms Kinjal Patel 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),
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.
1 Judgment pronounced on 28th February 2024 in Writ Petition No.450 of 2023
Gauri Gaekwad
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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.)
Gauri Gaekwad
Signed by: Gauri A. Gaekwad
Designation: PS To Honourable Judge
Date: 04/03/2024 11:41:58
