Rohan Nayan Shah v. Union Of India And ANR

2024:BHC-AS:15825-DB 1/2 510.WP-3165-2023.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO.3165 OF 2023 WITH WRIT PETITION NO.3146 OF 2023 Rohan Nayan Shah ....Petitioner V/s.

Union of India and Ors.

....Respondents ---- Ms. Ujjawala Chaturvedi i/b. Ms. Neha Anchlia for petitioner. Mr. Akhileshwar Sharma for respondents - Revenue. ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ.

DATED : 2nd APRIL 2024 P.C. :

WRIT PETITION NO.3146 OF 2023 Mentioned out of turn.

Ms. Chaturvedi states that the issue in this petition will be covered by the recent judgment of this Court in Godrej Industries Ltd. V/s. The Assistant Commissioner of Income Tax, Circle 14(1)(2), Mumbai and Ors.1 Mr. Sharma agrees.

Therefore, impugned order passed under Section 148A(d) of the Income Tax Act, 1961 (the Act) and the notice issued under Section 148 of the Act in is hereby quashed and set aside. Consequential notices or orders, if any, also stand quashed and set aside. Petition disposed.

2024 SCC Online Bom. 681 Gauri Gaekwad

2/2 510.WP-3165-2023.doc Since we have disposed the petition only on the issue of limitation, petitioner may raise the other contentions raised in this petition independently, if the need arise in other matters. WRIT PETITION NO.3165 OF 2023 Stand over to 3rd May 2024.

Ad-interim, if any, to continue till 30th June 2024. (DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.) Gauri Gaekwad Signed by: Gauri A. Gaekwad Designation: PS To Honourable Judge Date: 03/04/2024 18:21:30