Kalpana Pravin Sanghvi v. Assistant Commissioner Of Income Tax Central Circle 2 3 Pune

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

Digitally signed by PURTI PRASAD PARAB Date:

2024.04.24 18:09:59 +0530 CIVIL APPELLATE JURISDICTION PURTI PRASAD PARAB WRIT PETITION NO. 3178 OF 2023 Kalpana Pravin Sanghvi ....Petitioner V/s.

Assistant Commissioner of Income Tax, Central Circle 2(3), Pune and Anr.

...Respondents

---- Mr. Mihir C. Naniwadekar a/w Ms. Rucha Vaidya and Mr. Ruturaj H. Gurjar for Petitioner.

Mr. Ashok Kotangle a/w Mr. Nikitesh Kotangle and Mr. Ajinkya Bhosale for Respondents.

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

DATED : 23rd APRIL 2024 P.C. :

1.

Mr. Naniwadekar states that the issue in this petition is covered by the judgment of the Hon'ble Apex Court in Commissioner of Income TaxIII, Pune vs. Sinhgad Technical Education Society1 and Principal Commissioner of Income Tax, Central - 3 vs. Abhisar Buildwell (P) Ltd.2 and judgment of this court in Ashok Commercial Enterprises vs. Assistant Commissioner of Income Taxation3. Mr. Kotangle agrees. 2.

Therefore, without going into the details we hereby allowed the petition in terms of prayer clause - (b) which reads as under : (b) Issue a writ of Certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction, quashing the 1 (2017) 397 ITR 344 (SC) 2 (2023) 454 ITR 212 (SC) 3 (2023) 459 ITR 100 (Bombay) Purti Parab

2/2 457-WP-3178-2023.doc Impugned Notices under s 153C dated 31 January 2022 for AYs 2013-14, 2014-15, 2015-16, 2018-19 and 2019-20 (Exhibits B-1 to B-5) as being wholly without jurisdiction, illegal and arbitrary; 3.

Petition disposed.

(DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.) Purti Parab