Piyush Chandrasinh Sampat vs Asst Commissioner Of Income Tax Circle ...
2024 Latest Caselaw 14284 Bom

Bombay High Court

Piyush Chandrasinh Sampat vs Asst Commissioner Of Income Tax Circle ... on 6 May, 2024

Bench: K. R. Shriram, Neela Gokhale

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        MEERA
MEERA    MAHESH
MAHESH   JADHAV                                                           1/2                         461-wpl-10246-24.doc
JADHAV   Date:
         2024.05.08
         10:46:32
         +0530
                                       IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                           ORDINARY ORIGINAL CIVIL JURISDICTION
                                               WRIT PETITION (L) NO.10246 OF 2024

                     Piyush Chandrasinh Sampat                                                           ...Petitioner
                            Versus
                     Assistant Commissioner of Income Tax
                     Circle 22(1) Mumbai & Ors                                                            ...Respondents

                                                                            ----
                     Mr. Jitendra Singh for Petitioner.
                     Ms Mamta Omle for Respondents -Revenue.
                                                        ----

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

DATED : 6th MAY 2024

P.C. :

1 This petition relates to Assessment Year 2018-19.

2 Mr. Singh states the issue in this petition will be covered by the

judgments of this court in Hexaware Technologies Ltd. Vs. Assistant

Commissioner of Income Tax, Circle 15(1)(2) & Ors .1 and Vodafone Idea

Limited Vs. Deputy Commissioner of Income Tax, Circle 5(2)(1), Mumbai &

Ors.2 Ms Omle agrees.

3 In the circumstances, since the petition is covered by both Hexaware

Technologies Ltd. (supra) as well as Vodafone Idea Ltd. (supra), all notices

and orders impugned in this petition are quashed and set aside. All

consequential notices, assessment order and the consequential orders, if

any, are also hereby quashed and set aside.

1 Judgment pronounced on 3rd May 2024 in Writ Petition No.1778 of 2023 2 Writ Petition No.2768 of 2022 dated 6th February 2024

Meera Jadhav

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4 Petition disposed.

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

Meera Jadhav