Priority Jewels Private Limited vs Union Of India
2024 Latest Caselaw 14230 Bom

Bombay High Court

Priority Jewels Private Limited vs Union Of India on 6 May, 2024

Bench: K. R. Shriram, Neela Gokhale

2024:BHC-OS:7421
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                       Digitally
                       signed by
                                    IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                       MEERA
                MEERA MAHESH
                MAHESH JADHAV
                                        ORDINARY ORIGINAL CIVIL JURISDICTION
                JADHAV Date:
                       2024.05.07
                       12:25:05
                       +0530              WRIT PETITION (L) NO. 1904 OF 2023

            Priority Jewels Private Limited                                                ...Petitioner

                         Versus

            Union Of India & Ors                                                               ...Respondents
                                             ----
            Ms Neha Anchlia i/b Mr Mahaveer Jain for Petitioner
            Mr N C Mohanty for Respondents-Revenue
                                             ----

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

DATED : 6th MAY 2024

P.C. :

1 Counsel for petitioner state that the issue in this petition will be

covered by the recent judgment of this Court in Godrej Industries Ltd. V/s.

The Assistant Commissioner of Income Tax, Circle 14(1)(2), Mumbai and

Ors.1 Counsel for respondents agree.

2 Therefore, impugned order passed under Section 148A(d) of the

Income Tax Act, 1961 (the Act) and the notice issued under Section 148 of

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

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

3 Petition disposed.

4 Since we have disposed the petition only on the issue of limitation,

petitioner may raise the other contentions raised in this petition

1 Judgment pronounced on 28th February 2024 in Writ Petition No.450 of 2023

Meera Jadhav

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independently, if the need arise in other matters.

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

Meera Jadhav