Santoshkumar Jain vs Union Of India Thru The Secretary, ...
2024 Latest Caselaw 7060 Bom

Bombay High Court

Santoshkumar Jain vs Union Of India Thru The Secretary, ... on 5 March, 2024

Author: Neela Gokhale

Bench: K. R. Shriram, Neela Gokhale

2024:BHC-AS:10788-DB
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                               IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                       CIVIL APPELLATE JURISDICTION

                                         WRIT PETITION NO. 2109 OF 2023

                  Santoshkumar Jain (AY 2013-2014)                          ...Petitioner
                        Versus
                  Union of India & Ors.                                     ...Respondents


                  Mr. Sham Walve i/b India Law Alliance for Petitioner.
                  Mr. Akhileshwar Sharma for Respondents-Revenue.


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

                                                DATED:    5th March 2024
                  PC:-

1. Mentioned. Not on board. Taken on board.

2. Mr. Walve states that this petition relates to Assessment Year

2013-2014 and will be covered by the judgment of New India

Assurance Co. Ltd. v. Assistant Commissioner of Income Tax, Circle

3(2)(1), Mumbai & Ors.1. Mr. Sharma agrees.

3. Therefore, impugned order dated 29 th July 2022 passed under

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

notice also dated 29th July 2022 issued under Section 148 of the Act

in this petition are hereby quashed and set aside.

4. Petition disposed.

1. 2024 SCC OnLine Bom. 146.

                 Gitalaxmi


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5. Consequential notices or orders, if any, also stand quashed and

set aside.

6. All other rights and contentions, which have been raised in the

petition, are also kept open.

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



GITALAXMI   KRISHNA
KRISHNA     KOTAWADEKAR
KOTAWADEKAR Date:
            2024.03.06
            12:11:37 +0545




                                Gitalaxmi