Manish Rasiklal Satra v. Income Tax Officer Ward 28(2)(1) And ORS

Digitally signed by MEERA MAHESH JADHAV Date:

2024.02.07 14:14:56 +0530 MEERA MAHESH JADHAV 1/2 411-WPL-3412-23.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 3412 OF 2023 Manish Rasiklal Satra

...Petitioner

Versus

Income Tax Officer Ward 28(2)(1) & Ors

...Respondents

---- Mr Dharan V Gandhi a/w Ms Aanchal Vyas for Petitioner. Mr Arjun Gupta for Respondents-Revenue.

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

DATED : 5th FEBRUARY 2024 P.C. :

Counsel for petitioner states that this petition will be covered by the judgment of New India Assurance Co. Ltd. V/s Assistant Commissioner of Income Tax, Circle 3(2)(1), Mumbai & Ors.1. Counsel for respondents agree.

Therefore, impugned orders passed under Section 148 (A)d of the Income Tax Act, 1961 (the Act) and the notices issued under Section 148 of the Act in the respective petitions are hereby quashed and set aside. Petition disposed.

Consequential notices or orders, if any, also stand quashed and set aside.

1. 2024 SCC OnLine Bom 146 Meera Jadhav

2/2 411-WPL-3412-23.doc All other rights and contentions which have been raised in the petition are also kept open.

(Dr. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.) Meera Jadhav