Sagar Sachin Agarwal vs Union Of India
2024 Latest Caselaw 15165 Bom

Bombay High Court

Sagar Sachin Agarwal vs Union Of India on 9 May, 2024

Bench: K. R. Shriram, Neela Gokhale

2024:BHC-AS:22371-DB
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                              IN THE HIGH COURT OF JUDICATURE AT BOMBAY

                                            CIVIL APPELLATE JURISDICTION

                                          WRIT PETITION NO. 6841 OF 2024

                  Sagar Sachin Agarwal                                                      ...Petitioner
                        Versus
                  Union of India & Ors.                                                     ...Respondents

                                                     WITH
                                         WRIT PETITION NO. 6842 OF 2024

                  Sachin Agarwal                                                            ...Petitioner
                        Versus
                  Union of India & Ors.                                                     ...Respondents

                                                     WITH
                                         WRIT PETITION NO. 6843 OF 2024

                  Akash Sachin Agarwal                                                      ...Petitioner
                       Versus
                  Union of India & Ors.                                                     ...Respondents


                  Mr. Bharat Raichandani, with Mr. Aman Mishra, i/b. UBR Legal,
                  for Petitioners.
                  Mr. Arjun Gupta, for Respondents-Revenue.


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

                                                DATED:             9th May 2024
                  PC:-

1 These petitions relate to Assessment Year 2020-21. 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.

1 Judgment pronounced on 3rd May 2024 in Writ Petition No.1778 of 2023 Gaikwad RD

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2 Therefore, the notices dated 29 th March 2024 issued under

Section 148 of the Income Tax Act, 1961 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.

3 Petitions disposed accordingly.

4 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.)

            Digitally
            signed by RAJU
            DATTATRAYA
RAJU       GAIKWAD
DATTATRAYA
GAIKWAD    Date:
           2024.05.13
            20:54:25
            +0530




                              Gaikwad RD