Bombay High Court
Siji Sunil Nair vs Income Tax Officer Ward 31 (1)(1) And 2 ... on 6 May, 2024
Bench: K. R. Shriram, Neela Gokhale
Digitally
signed by
2024:BHC-OS:7620-DB
MEERA
MEERA MAHESH
MAHESH JADHAV 1/3 440-wp-1902-24 & Ors-Hexaware.doc
JADHAV Date:
2024.05.09
11:59:37
+0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
(440) WRIT PETITION NO. 1902 OF 2024
Goldwin Healthcare Pvt. Ltd. ...Petitioner
Versus
Income Tax Officer Ward-15(1)(1), Mumbai & Ors. ...Respondents
AND
(549) WRIT PETITION NO.2517 OF 2023
Chaitanya Enterprises ...Petitioner
Versus
Assistant Commissioner of Income Tax
Circle 41(3)(1) & Ors. ...Respondents
AND
(563) WRIT PETITION (L) NO. 7015 OF 2024
Galaxy Overseas ...Petitioner
Versus
Income Tax Officer Ward 17(3)(1) & Ors. ...Respondents
AND
(565) WRIT PETITION (L) NO. 16518 OF 2023
Late Sohanlal Ramjidas Gupta through
Legal Heir Arun Kumar Gupta ...Petitioner
Versus
Income Tax Officer Ward 32(1)(1) & Ors. ...Respondents
AND
(626) WRIT PETITION NO. 3572 OF 2022
Asia Pacific Corporation Ltd. ...Petitioner
Versus
Deputy Commissioner of Income Tax
Circle 1(1)(1) & Ors. ...Respondents
AND
(630) WRIT PETITION NO. 3869 OF 2022
SIJI Sunil Nair ...Petitioner
Versus
Meera Jadhav
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Income Tax Officer Ward 31(1)(1) & Ors. ...Respondents
AND
(633) WRIT PETITION NO. 4152 OF 2022
DJM Securities Pvt Ltd. ...Petitioner
Versus
Income Tax Officer Ward 14(1)(1) & Ors. ...Respondents
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WP/1902/2024
Mr Satish Mody a/w Ms Aasifa Khan for Petitioner
Ms Shehnaz V Bharucha for Respondents
WP/2517/2023
Mr Shashi Bekal for Petitioner
Mr Suresh Kumar for Respondents
Covered by Hexaware
WPL/7015/2024
Mr Mandar Vaidya for Petitioner
Mr Ravi Rattesar for Respondents-Revenue
WP/3572/2022
Mr Sham V Walve i/b Mr Abhishek Khandelwal for Petitioner
Mr Suresh Kumar for Respondents
WP/3869/2022
Mr Satish Mody a/w Ms Aasifa Khan for Petitioner
Mr Suresh Kumar for Respondents
WPL/16518/2023
Mr Sham V Walve for Petitioner
Ms Maansi Bhavnani a/w Ms Sakshi Kapadia i/b Ms Sushma Nagaraj for
Respondents-Revenue
Covered by Hexaware
WP/4152/2022
Mr Sham V Walve i/b Mr Sameer Dalal for Petitioner
Meera Jadhav
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Ms Maansi Bhavnani a/w Ms Sakshi Kapadia i/b Ms Sushma Nagaraj for
Respondents-Revenue
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CORAM : K. R. SHRIRAM &
Dr. NEELA GOKHALE, JJ.
DATED : 6th MAY 2024
P.C. :
1 Mentioned out of turn.
2 All these petitions relate to different Assessment Years. We are
informed by counsel for Petitioners that these Petitions will be covered by
the judgment of this court 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 notices and orders impugned in these petitions are
quashed and set aside. In case any re-assessment orders are passed, the
same also will stand quashed. So also, consequential demand notices or
penalty notices will also stand quashed and set aside.
4 Petitions disposed accordingly.
5. Whichever contention raised in the Petitions 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.)
1 Judgment pronounced on 3rd May 2024 in Writ Petition No.1778 of 2023
Meera Jadhav
