Deepali Nitin Natu vs Income Tax Officer Ward 3
2024 Latest Caselaw 7061 Bom

Bombay High Court

Deepali Nitin Natu vs Income Tax Officer Ward 3 on 5 March, 2024

Author: Neela Gokhale

Bench: K. R. Shriram, Neela Gokhale

2024:BHC-AS:10791-DB
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                               IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                       CIVIL APPELLATE JURISDICTION

                                            WRIT PETITION NO. 2796 OF 2024

                  Deepali Nitin Natu                                                    ...Petitioner
                       Versus
                  Income Tax Officer, Ward-1(1), Thane & Ors.                           ...Respondents


                  Mr. Devendra Jain i/b Ms. Radha Halbe 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 8th April 2021 issued under

Section 148A(b) of the Income Tax Act, 1961 ("the Act") vide letter

dated 27th May 2022, impugned order dated 20th July 2022 passed

under Section 148A(d) of the Act and the notice also dated 20 th July

2022 issued under Section 148 of the Act in the petition are hereby

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

stand quashed and set aside.

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

                 Gitalaxmi


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                       3.          Petition disposed.

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