Bombay High Court
Hansa Mahendra Chitroda vs Income Tax Officer, Ward 3 (1) And Ors on 7 May, 2024
Author: Neela Gokhale
Bench: K. R. Shriram, Neela Gokhale
2024:BHC-AS:21962-DB
1/6 911_992-oswp-3053-2022+.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 3053 OF 2022
WITH
WRIT PETITION NOS. 3969, 3987, 4067, 4215, 4255, 4293, 4416,
4645, 4724, 4855, 4898, 5043, 5104, 5183, 4068 & 5274 OF 2022
WITH
WRIT PETITION (L) NOS. 27151, 27241, 27620, 38596 & 41144 OF
2022
WITH
WRIT PETITION NOS. 397, 466, 500, 765, 856, 1093, 1128, 1175,
1266, 1414, 1503, 1602, 1663, 1681, 1834, 2412, 2426, 2439, 2565,
2588, 2890, 2979, 3049, 3057, 3136, 3322 & 3715 OF 2023
WITH
WRIT PETITION (L) NOS. 358, 1415, 2950, 3143, 4370, 4397,
11041, 11238, 12052, 13993, 17724, 17314 & 32788 OF 2023
WITH
WRIT PETITION NOS. 135, 138, 143, 369 a/w Interim Application
(L) No. 16766 of 2023, 2427, 1448 & 2258 OF 2024
WITH
WRIT PETITION (L) NOS. 8210, 8324, 10281, 12447, 15032, 13431,
14641, 12815 & 15436 OF 2024
WITH
(CIVIL APPELLATE JURISDICTION)
WRIT PETITION NOS. 5573, 5816, 6030, 10536, 14531, 14900,
14901 & 14902 OF 2022
WITH
WRIT PETITION NOS. 254, 1882, 5028 & 13941 OF 2023
WITH
WRIT PETITION NO. 6189 OF 2024
WITH
WRIT PETITION (ST) NO. 13314 OF 2024
Hitesh Ramniklal Shah ...Petitioner
Versus
The Assistant Commissioner of Income Tax,
Circle-23(1), Mumbai & Ors. ...Respondents
Mr. Jeet Kamdar a/w Mr. Atul K. Jasani for Petitioner in
WP/3053/2022, WP/4898/2022, WP/1175/2023,
WP/1414/2023, WP/1834/2023, WP/2426/2023 &
WP/3715/2023.
Mr. P. F. Kaka, Senior Advocate a/w Mr. Manish Kanth i/b Mr. Atul
K. Jawani for Petitioner in WPL/14641/2024.
Gitalaxmi
::: Uploaded on - 10/05/2024 ::: Downloaded on - 24/05/2024 23:18:22 :::
2/6 911_992-oswp-3053-2022+.doc
Mr. J. D. Mistri, Senior Advocate a/w Mr. Madhur Agrawal i/b Mr.
Atul K. Jasani for Petitioner in WP/1882/2023.
Mr. J. D. Mistri, Senior Advocate i/b Mr. Nishit Gandhi for
Petitioner in WPL/17314/2023.
Mr. Madhur Agrawal a/w Mr. Sameer Dalal for Petitioner in
WP/3969/2022.
Mr. Sukhsagar Syal i/b Mr. Atul K. Jasani for Petitioner in
WP/3987/2022, WPL/27151/2022, WP/1602/2023,
WP/1663/2023, WP/1681/2023 & WP/2412/2023.
Mr. Devendra H. Jain a/w Ms. Radha Halbe for Petitioner in
WP/4067/2022, WP/4293/2022, WP/4724/2022,
WP/5274/2022, WPL/13431/2024 & WPL/10281/2024.
Ms. Radha Halbe for Petitioner in WP/5816/2022,
WP/6030/2022 & WP/14531/2022.
Ms. Ritika Agrawal a/w Mrs. Ayesha Ansari, Ms. Rachna
Bhanushali i/b M/s. Acelegal for Petitioner in WP/10536/2022 &
WP/6189/2024.
Mr. Sham Walve a/w Mr. Abhishek Khandelwal for Petitioner in
WP/4215/2022, WP/2565/2023, WP/2588/2023 &
WPL/17724/2023.
Mr. Abhishek Khandelwal for Petitioner in WP/14900/2022,
WP/14901/2022 & WP/14902/2022.
Mr. Nishant Thakkar a/w Mr. Hiten Thakkar i/b Lumiere Law
Partners for Petitioner in WP/4416/2022, WP/4645/2022 &
WPL/15032/2024.
Mr. Nishant Thakkar a/w Mr. Hiten Thakkar, Ms. Jasmin
Amalsadvala & Mr. Bhavesh Bhatia i/b Lumiere Law Partners for
Petitioner in WP/13941/2023.
Ms. Aasifa Khan for Petitioner in WP/254/2023.
Mr. Sukhsagar Syal i/b Mr. Govind Javeri for Petitioner in
WP/4855/2022 & WP/397/2023.
Ms. Priyanka Jain a/w Mr. Pankaj Soni i/b Vaish Associates for
Petitioner in WP/5043/2022.
Mr. Nitesh Joshi i/b Mr. Atul K. Jasani for Petitioner in
WP/5104/2022, WP/5183/2022, WP/1093/2023,
WP/1128/2023 & WP/2979/2023.
Mr. Niraj Sheth i/b Mr. Atul K. Jasani for Petitioner in
WPL/27241/2022, WP/2890/2023 & WPL/4397/2023.
Mr. Jay Bhansali i/b RMA Associates for Petitioner in
WPL/27620/2022.
Mr. Madhur Agrawal i/b Mr. Atul K. Jasani for Petitioner in
WPL/41144/2022, WPL/358/2023, WP/500/2023,
WPL/1415/2023 & WPL/11041/2023.
Mr. Atul K. Jasani for Petitioner in WP/4068/2022.
Mr. Mandar Vaidya a/w Mr. Dharmesh Shah & Mr. Dhaval Shah
for Petitioner in WP/466/2023.
Mr. Dharmesh Shah a/w Mr. Dhaval Shah for Petitioner in
Gitalaxmi
::: Uploaded on - 10/05/2024 ::: Downloaded on - 24/05/2024 23:18:22 :::
3/6 911_992-oswp-3053-2022+.doc
WPST/13314/2024.
Mr. Arun Jain i/b Mr. Kartik Vig for Petitioner in WP/765/2023,
WP/3136/2023 & WP/369/2024.
Ms. Rutuja N. Pawar a/w Ms. Hetal Laghave & Ms. Florencia
D'Souza for Petitioner in WP/856/2023, WP/1503/2023,
WPL/13993/2023, WPL/32788/2023, WPL/8210/2024 &
WPL/8324/2024.
Mr. Mandar Vaidya for Petitioner in WP/2439/2023 &
WP/5028/2023.
Mr. Gautam Thacker a/w Mr. Sameer Dalal for Petitioner in
WP/1266/2023.
Mr. Rahul Hakani i/b Ms. Niyati Mankad for Petitioner in
WPL/2950/2023, WPL/3143/2023 & WPL/12052/2023.
Mr. Rahul Hakani for Petitioner in WP/5573/2022.
Mr. Shashi Bekal for Petitioner in WP/3049/2023 &
WP/3057/2023.
Mr. Anuj Kisnadwala a/w Mr. Govind Javeri for Petitioner in
WP/3322/2023.
Mr. Jitendra Singh for Petitioner in WPL/4370/2023.
Mr. Fenil Bhatt i/b Mint and Confreres for Petitioner in
WPL/11238/2023.
Mr. Madhur Agrawal a/w Ms. Priyanka Bora for Petitioner in
WP/135/2024, WP/138/2024, WP/143/2024 & WP/2258/2024.
Mr. Sham Walve a/w Mr. Sameer Dalal for Petitioner in
WPL/12447/2024.
Mr. Nishant Thakkar a/w Mr. Rajesh Poojary i/b Mulla and Mulla
and CBC for Petitioner in WPL/15436/2024.
Ms. Aarti Sathe i/b Ms. Aasavari Kadam for Petitioner in
WPL/12815/2024 & WP/2427/2024.
Mr. Satish Mody a/w Ms. Aasifa Khan for Petitioner in
WP/1448/2024.
Mr Suresh Kumar for Respondents in WP/3053/2022,
WP/3969/2022, WP/3987/2022, WP/4215/2022,
WP/4216/2022, WP/4898/2022, WP/5043/2022,
WP/5183/2022, WPL/27151/2022, WPL/27620/2022,
WP/500/2023, WP/765/2023, WP/856/2023, WP/1093/2023,
WP/1128/2023, WPL/1415/2023, WP/1681/2023,
WP/1834/2023, WP/2979/2023, WP/3136/2023,
WPL/3143/2023, WP/369/2024, WP/5573/2022,
WP/5816/2022, WP/6030/2022, WP/10536/2022,
WP/14531/2022, WP/254/2023, WP/4068/2022 &
WP/13941/2023.
Ms. Swapna Gokhale for Respondents-Revenue in WP/4067/2022,
WP/4293/2022, WP/4724/2022, WP/5274/2022, WP/466/2023
& WP/1414/2023.
Mr. Akhileshwar Sharma for Respondents-Revenue in
Gitalaxmi
::: Uploaded on - 10/05/2024 ::: Downloaded on - 24/05/2024 23:18:22 :::
4/6 911_992-oswp-3053-2022+.doc
WP/4255/2022, WP/4645/2022, WP)/41144/2022,
WP/1266/2023, WP/1602/2023, WP/2412/2023,
WP/2426/2023, WP/2439/2023, WP/2588/2023,
WP/3049/2023, WP/3322/2023, WPL/4370/2023,
WPL/4397/2023, WPL/11238/2023, WPL/17724/2023,
WPL/15436/2024, WP/14900/2022, WP/14901/2022,
WP/14902/2022, WP/1882/2023, WP/2427/2024 &
WPST/13314/2024.
Mr. Devvrat Singh for Respondents-Revenue in WP/4855/2022,
WP/397/2023, WP/2890/2023 & WP/2258/2024.
Mr. Eshaan Saroop i/b Mr. Vikas T. Khanchandani for
Respondents-Revenue in WP/5104/2022.
Mr. Arjun Gupta for Respondents-Revenue in WPL/12815/2024 &
WPL/38596/2022.
Mr. P. C. Chhotaray for Respondents-Revenue in WP/1663/2023.
Ms. Shreya Singhi i/b Ms. Sushma Nagaraj for Respondents-
Revenue in WP/2565/2023, WP/3715/2023, WPL/13993/2023,
WPL/17314/2023 & WP/135/2024.
Ms. Sushma Nagaraj for Respondents-Revenue in WP/5028/2023.
Mr. Siddharth Chandrashekhar for Respondents-Revenue in
WPL/2950/2023, WP/138/2024 & WP/143/2024.
Mr. Subir Kumar a/w Mr. Abhinav Palsikar for Respondents-
Revenue in WP/3057/2023 & WPL/12052/2023.
Mr. N. C. Mohanty for Respondents-Revenue in WPL/358/2023 &
WPL/11041/2023.
Ms. Samiksha Kanani for Respondents-Revenue in
WPL/32788/2023, WP/14900/2022, WP/14902/2022,
WP/14901/2022, WP/1882/2023 & WPST/13314/2024.
Mr. Dhananjay B. Deshmukh for Respondents-Revenue in
WPL/8210/2024 & WPL/8324/2024.
Mrs. Shehnaz V. Bharucha for Respondents-Revenue in
WP/6189/2024.
Mr. Ravi Rattesar for Respondents-Revenue in WPL/10281/2024,
WP/1448/2024 & WPL/12447/2024.
Ms. Mamta Omle for Respondents-Revenue in WPL/13431/2024,
WPL/14641/2024 & WPL/15032/2024.
CORAM: K. R. SHRIRAM &
DR. NEELA GOKHALE, JJ.
DATED: 7th May 2024
PC :
1. Counsels, whose vakalatnamas are not on record, undertake to
file their vakalatnamas within a week from today. Undertaking
Gitalaxmi
5/6 911_992-oswp-3053-2022+.doc
accepted.
2. One of the grounds raised in these petitions raises an issue that
the impugned notice issued in respective petition is invalid and bad-
in-law being issued by the Jurisdictional Assessing Officer ("JAO") as
the same was not in accordance with the provisions of Section 151A
of the Income Tax Act, 1961 ("the Act") and the scheme framed
thereunder. According to Petitioners, the notice could have been
issued only by the Faceless Assessing Officer ("FAO"). Whether such
a notice is valid or invalid, has been decided by this Court in the
judgment passed in the case of Hexaware Technologies Limited v.
Assistant Commissioner of Income Tax, Circle-15(1)(2), Mumbai and
Ors.1 and the Court has given a finding that such a notice will be
invalid and bad-in-law.
3. We are, therefore, informed by the Counsels for respective
Petitioner that these petitions will be covered by the judgment passed
in Hexaware Technologies Limited (supra). Counsels for respective
Respondent concur.
4. In some of the petitions, the ground of notice being invalid
since it was not in accordance with the scheme framed under Section
151A of the Income Tax Act, 1961 was raised orally. Since we have
held in the judgment in Hexaware Technologies Limited (supra) that
1. Writ Petition No. 1778 of 2023 decided on 3rd May 2024.
Gitalaxmi
6/6 911_992-oswp-3053-2022+.doc
such a notice will be invalid, certainly those Petitioners should also be
given the benefit of decision taken by this Court.
5. In the circumstances, the notices issued in these petitions by
the JAO under Section 148 of the Act are hereby quashed and set
aside. In case any reassessment orders are passed, the same also will
stand quashed and set aside. So also, the consequential demand
notices or penalty notices, if any, will also stand quashed and set
aside.
6. Petitions disposed accordingly.
7. In view thereof, interim application, if any, also stands
disposed.
8. All the rights and contentions of the parties are kept open,
which are raised in these petitions and not covered by the judgment
in Hexaware Technologies Limited (supra), to be raised in any other
petition should the need arise.
(DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.)
GITALAXMI
KRISHNA
KOTAWADEKAR
Gitalaxmi
