Bombay High Court
Dpp Enterprises Llp vs Assistant Commissioner Of Income Tax ... on 4 March, 2024
Author: Neela Gokhale
Bench: K. R. Shriram, Neela Gokhale
2024:BHC-OS:3670-DB
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.3563 OF 2022
Sumedh Rameshchandra Patkar ...Petitioner
Versus
The Income Tax Officer-22(3)(6) & Ors. ...Respondents
WITH
WRIT PETITION NOS. 3583, 3584, 3679, 3688, 3758, 3759,
3817, 3853, 3883, 3941, 3953, 4144, 4285, 4286, 4301, 4307,
4316, 4317, 4497, 4501, 4541, 4546, 4962, 5100, 5221, 5238,
5266 OF 2022;
WRIT PETITION (L) NOS.24274, 26507, 26602, 26953, 26982,
27610, 29226, 29557, 39253, 39292, 39296, 39298, 39361 OF
2022;
WRIT PETITION NOS.432, 436, 665, 678, 882, 1218, 1339, 1372,
1803, 1922, 1934, 1935, 1944, 1988, 2056, 2298, 2310, 2373,
2398, 2459, 2643, 2812, 3061 OF 2023;
WRIT PETITION (L) NOS. 456, 1033, 2202, 2317, 2643, 5213,
5313, 6708, 7400, 7404, 10722, 12508 & 13450 OF 2023.
(CIVIL APPELLATE JURISDICTION)
WRIT PETITION NO. 11114, 14665 OF 2022 & 7856 OF 2023
Mr Madhur Agrawal, Mr Fenil Bhatt, Mr Jas Sanghavi, Mr Suyog
Bhave and Mr Vikas Poojary i/b PDS Legal, Mr Nishant Thakkar,
Mr Hiten Thakkar and Mr Bhavesh Bhatia i/b Lumiere Law
Partners, Mr Parth Jayant Bhatt i/b One Legal, Mr Pankaj Soni i/b
Vaish Associates, Mr Madhur Agrawal i/b Mint and Confreres, Mr
Anuj Kisnadwala i/b Mint and Confreres with Mr Abhinav Mathur
i/b Mr Uttam S Rane, Mr Harshal Savla i/b Mr Mayur Faria, Mr
Rohan Deshpande i/b Ms Farzeen Khambatta, Mr Rahul Hakani,
Mr Advait Dalvi and Ms Shreya Gosavi i/b Ms Niyati Mankad
Hakani, Ms Ujjwala Chaturvedi i/b Mr Mahaveer Jain, Ms Simoni
Chouhan i/b Ms Rashmi Vyas and Mr Madhur Agrawal i/b Ms
Priyanka Bora with Mr Mandar Vaidya, Ms Rutuja N Pawar, Mr
Jitendra Singh, Ms Radha Halbe, Mr K Gopal, Ms Neha Paranjpe,
Mr Om Kandalkar, Mr Akhilesh Deshmukh, Mr Madhur Agrawal,
Mr Sameer Dalal, Mr Dhaval Shah, Mr Rahul Hakani, Mr Jay
Gaikwad RD
2/3 406-485-oswp-3563-2022+.doc
Bhansali, Mr Paras S Savla, Mr Pratik B Poddar, Mr Harsh R Shah,
Ms Akshita Bhandari, Mr Satish Mody, Ms Aasifa Khan, Mr Dharan
V Gandhi, Mr Bharat Raichandani, Mr S C Tiwari, Mr Rajendra,
Mr Parth Jayant Bhatt, Mr Mohammed Zain Khan and Mr Prateek
Jha Mr. Akshay Pawar, i/b. Mr. Ajay R. Singh, Mr. Mihir
Naniwadekar, with Mr. Suyog Bhave, Mr. Yash Prakash, Mr. Vikas
Poojary, Mr. Harsh Kothari, for Petitioners.Assessees in respective
matters.
Mr Akhileshwar Sharma, Mr Suresh Kumar, Ms Swapna Gokhale,
Ms Sushma Nagaraj and Mr Siddharth Chandrashekhar and Ms
Sakshi Kapadia, Mr. Ajeet Manwani, for Respondents-Revenue in
respective matters.
CORAM: K. R. SHRIRAM &
DR. NEELA GOKHALE, JJ.
DATED: 4th March 2024
PC:-
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. The Assistant Commissioner of Income Tax, Circle
14(1)(2), Mumbai and Ors.1 Counsel for respective 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.
1 Writ Petition No.450 of 2023 dtd. 28th February 2024.
Gaikwad RD
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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.)
Signed by: Raju D. Gaikwad
Designation: PS To Honourable Judge
Gaikwad RD
Date: 06/03/2024 12:59:02
