Prabhakar Shankaran vs Deputy Commissioner Of Income Tax ...
2024 Latest Caselaw 7056 Bom

Bombay High Court

Prabhakar Shankaran vs Deputy Commissioner Of Income Tax ... on 5 March, 2024

Author: Neela Gokhale

Bench: K. R. Shriram, Neela Gokhale

2024:BHC-AS:10793-DB
                                                           1/2                            975-aswp-11209-2022.doc



                               IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                       CIVIL APPELLATE JURISDICTION

                                           WRIT PETITION NO. 11209 OF 2022

                  Prabhakar Shankaran                                                   ...Petitioner
                         Versus
                  The Deputy Commissioner of Income Tax,
                  Circle-1, Solapur & Ors.                                              ...Respondents


                  Mr. Mihir Naniwadekar i/b Mr. Ruturaj H. Gurjar for Petitioner.
                  Mr. Suresh Kumar for Respondents-Revenue.


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

                                                  DATED:              5th March 2024
                  PC :

1. Counsel for Petitioner states that this petition relates to

Assessment Year 2014-2015. The issue in this petition 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 Respondents agrees.

2. Therefore, impugned notice dated 29th May 2022 issued under

Section 148 of the Income Tax Act, 1961 ("the Act") and impugned

order also dated 29th July 2022 passed under Section 148A(d) of the

Act in the petition are hereby quashed and set aside. Consequential

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

3. Petition disposed.

1. Writ Petition No. 450 of 2023 dated 28th February 2024.

                 Gitalaxmi


                                                      2/2                        975-aswp-11209-2022.doc

4. Since we have disposed this petition only on the issue of

limitation, Petitioner may raise the other contentions raised in this

petition independently, if the need arise in other matter.

(DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.) GITALAXMI KRISHNA KOTAWADEKAR

Gitalaxmi