Amns Khopoli Limited vs Assisstant Commissioner Of Income-Tax
2024 Latest Caselaw 6857 Bom

Bombay High Court

Amns Khopoli Limited vs Assisstant Commissioner Of Income-Tax on 4 March, 2024

Author: Neela Gokhale

Bench: K. R. Shriram, Neela Gokhale

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              IN THE HIGH COURT OF JUDICATURE AT BOMBAY

                    ORDINARY ORIGINAL CIVIL JURISDICTION

                          WRIT PETITION (L) NO.6313 OF 2024

    AMNS Khopoli Limited                                  ...Petitioner
           Versus
    Assistant Commissioner of Income Tax,
    (International Tax), Circle 1(1)(1), Delhi & Ors.     ...Respondents


    Mr. Veenkatesh Dhond, Senior Advocate, with Mr. Niraj Sheth, Mr.
    Abhijeet Sadikale, Ms. Prachi Gupta, i/b. Shardul Amarchand
    Mangaldas & Co, for Petitioner.
    Ms. Swapna Gokhale, for Respondents-Revenue.


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

                              DATED:       4th March 2024
    PC:-

1. At the outset Mr. Dhond seeks leave to amend the petition in

view of a notice dated 26th February 2024 received by Petitioner after

the petition was lodged. The draft is taken on record and marked 'X'

for identification. The amendment to be carried out and amended

petition to be served during the course of this week.

2. Ms. Gokhale seeks three weeks time to take instructions and

file a reply. Time granted. Mr. Dhond states the matter is squarely

covered by the judgment of Apex Court in Ghanashyam Mishra &

Sons Pvt. Ltd. v. Edelweiss Asset Reconstruction Co. Ltd. & Ors. 1 and

also by Ruchi Soya Industries Ltd. & Ors. v. Union of India & Ors.2

1 (2021) 9 SCC 657.

2 (2022) 6 SCC 343.

Gaikwad RD
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3. Reply to be filed and copy served on Petitioner by 26 th March

2024 and rejoinder, if any, to be filed and copy served on

Respondents by 6th April 2024.

4. Stand over to 15th April 2024.

5. There shall be ad-interim in terms prayer clause (e) which

reads as under:

(e) Pending hearing and final disposal of the Petition, to restrain the Respondents from acting pursuant to or in furtherance, or give effect to the Impugned Notices set out in prayer (b) and (c) above."

6. The impugned notices are as follows:

(i) the Impugned 143(2) Notice dated 31 st May 2023 issued by Respondent No. 1(Exhibit E),

(ii) the First Impugned 142(1) Notice dated 28 th August 2023 Respondent No. 2 (Exhibit G),

(iii) the Second Impugned 142(1) Notice dated 8 th January 2024 Respondent No. 2 (Exhibit J), (iv)

(iv) the Third Impugned 142(1) Notice dated 29 th January 2024 Respondent No. 2 (Exhibit L);

(v) the Fourth Impugned 142(1) Notice dated 26 th February 2024 issued by Respondent No. 2 (Exhibit O) and

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

Signed by: Raju D. Gaikwad Designation: PS To Honourable Judge Gaikwad RD Date: 05/03/2024 15:13:44