F D C Ltd vs Asst. Commissioner Of Income Tax Circle ...
2024 Latest Caselaw 6854 Bom

Bombay High Court

F D C Ltd vs Asst. Commissioner Of Income Tax Circle ... on 4 March, 2024

Author: Neela Gokhale

Bench: K. R. Shriram, Neela Gokhale

2024:BHC-OS:3559-DB
                                                                1/2                555-560-oswp-4747-5287-2022.doc



                                IN THE HIGH COURT OF JUDICATURE AT BOMBAY

                                      ORDINARY ORIGINAL CIVIL JURISDICTION

                                              WRIT PETITION NO.4747 OF 2022

                     Accutest Research Laboratories (India) Pvt. Ltd.                  ...Petitioner
                            Versus
                     The Assistant Commissioner of Income Tax,
                     Circle 15(1)(1), Mumbai & Ors.                                    ...Respondents

                                                        WITH
                                            WRIT PETITION NO. 5287 OF 2022

                     F D C Ltd.                                                        ...Petitioner
                            Versus
                     The Assistant Commissioner of Income Tax,
                     Circle 1(3)(1), Mumbai & Ors.                                     ...Respondents


                     Mr. Madhur Agrawal, with Mr. Jas Sanghavi, Mr. Suyog Bhave, Mr.
                     Yash Prakash, Mr. Vikash Poojary, i/b. PDS Legal, for Petitioner in
                     WP/4747/ 2022.
                     Mr. Rahul Hakani, for Petitioner in WP/5287/2022.
                     Ms. Swapna Gokhale, for Respondents-Revenue in WP/4747/
                     2022.
                     Mr. Suresh Kumar, for Respondents-Revenue in WP/5287/2022.


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

                                                    DATED:             4th March 2024
                     PC:-
                 1.         Mentioned out of turn.

2. 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. The Assistant Commissioner of Income Tax, Circle

14(1)(2), Mumbai and Ors.1 Counsel for respective respondents

agree.

1 Writ Petition No.450 of 2023 dtd. 28th February 2024. Gaikwad RD 2/2 555-560-oswp-4747-5287-2022.doc

3. 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.

4. Petitions disposed.

5. 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.)

Signed by: Raju D. Gaikwad Designation: PS To Honourable Judge Gaikwad RD Date: 05/03/2024 15:15:53