Sanjay Danchand Ghodawat vs National Faceless Assessment Centre, ...
2024 Latest Caselaw 7062 Bom

Bombay High Court

Sanjay Danchand Ghodawat vs National Faceless Assessment Centre, ... on 5 March, 2024

Author: Neela Gokhale

Bench: K. R. Shriram, Neela Gokhale

2024:BHC-AS:10795-DB
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                               IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                       CIVIL APPELLATE JURISDICTION

                                            WRIT PETITION NO. 2531 OF 2023

                  Mr. Sanjay Danchand Ghodawat                                          ...Petitioner
                        Versus
                  The Assessment Unit, National Faceless
                  Assessment Centre, New Delhi & Ors.                                   ...Respondents


                  Ms. Vidhi Punmiya i/b Mr. Sanket Bora 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 11 th June 2022 issued under

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

order dated 28th July 2022 passed under Section 148A(d) of the Act

and the notice also dated 28th 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