Aneeta Kadam v. Income Tax Officer Ward 34(1)(1) And ANR

Digitally signed by GAURI AMIT GAEKWAD Date:

2022.04.06 11:22:47 +0530 GAURI AMIT GAEKWAD 1/2 921.WP-3859-2022.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO.3859 OF 2022 Aneeta Kadam ....Petitioner V/s.

Income Tax Officer, Ward 34(1)(1) & Ors. ....Respondents ---- Ms. Dishya Pandey i/b. Mr. Shreyas Shrivastava for petitioner. Mr. Suresh Kumar for respondents.

---- CORAM : K.R. SHRIRAM & N.R. BORKAR, JJ.

DATED : 4th APRIL 2022 P.C.:

In this case the notice issued under Section 148 of the Income Tax Act, 1961 (the Act) is dated 20th April 2021 but the procedure followed is the old procedure which came to be replaced by the Finance Act, 2021 with effect from 1st April, 2021.

Ms. Pandey states that she does not have any instructions of any assessment order having been communicated to petitioner. Statement accepted.

Even if the assessment order is passed, still it will be non-est as the notice issued under Section 148 of the Act itself is being set aside. We have already held in Tata Communications Transformation Services Limited V/s. Assistant Commissioner of Income Tax 14(1) & Ors.1 that such notices are bad in law and have to be quashed. Accordingly, notice

1. Writ Petition No.1334 of 2021 dated 29th March, 2022. Gauri Gaekwad

2/2 921.WP-3859-2022.doc impugned in this petition is hereby quashed and set aside. Petition disposed accordingly.

(N.R. BORKAR, J.) (K.R. SHRIRAM, J.) Gauri Gaekwad