Rohan Nayan Shah vs Union Of India And Ors
2024 Latest Caselaw 13927 Bom

Bombay High Court

Rohan Nayan Shah vs Union Of India And Ors on 3 May, 2024

Author: Neela Gokhale

Bench: K. R. Shriram, Neela Gokhale

  2024:BHC-AS:21030-DB
          Digitally
          signed by
          SHAMBHAVI                                                  1/2                         55-aswp-3165-2023.doc
SHAMBHAVI NILESH
NILESH    SHIVGAN
SHIVGAN   Date:
          2024.05.07
          10:43:21
          +0530
                                       IN THE HIGH COURT OF JUDICATURE AT BOMBAY

                                                     CIVIL APPELLATE JURISDICTION

                                                    WRIT PETITION NO.3165 OF 2023

                            Rohan Nayan Shah                                                 ...Petitioner
                                 Versus
                            Union of India and Ors.                                          ...Respondents


                            Ms. Ujjawala Chaturvedi, i/by Ms Neha Anchlia, for Petitioner.
                            Ms. Samiksha Kanani, for Respondents-Revenue.


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

                                                          DATED:           3RD MAY, 2024
                            PC:-

1. Ms. Samiksha Kanani undertakes to file vakalatnama within

one week from today. Undertaking accepted.

2. This Petition relates to Assessment Year ("AY") 2015-16. We are

informed by counsel for Petitioner that this Petition will be covered

by the judgment that we pronounced today in Hexaware

Technologies Limited v. Assistant Commissioner of Income Tax Circle

15(1)(2) Mumbai and Ors.1 Counsel for Respondents concur.

3. Therefore, the notice and order impugned in this petition are

quashed and set aside. In case any re-assessment order is passed, the

same also will stand quashed. So also, consequential demand notice

or penalty notice will also stand quashed and set aside.

                        Shivgan



                                   2/2                        55-aswp-3165-2023.doc



 4.        Petition disposed accordingly.

5. Whichever contention raised in the Petition not covered by the

Hexaware Technologies (Supra) is kept open to be raised, should the

need arise.

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

Shivgan