Sudhir Sadashiv Kapile Huf v. Union Of India Thr The Secretary Ministry Of Finance And ORS

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

Digitally signed by PURTI PRASAD PARAB Date:

2024.01.31 14:12:34 +0530 CIVIL APPELLATE JURISDICTION PURTI PRASAD PARAB WRIT PETITION NO. 4046 OF 2023 Sudhir Sadashiv Kapile HUF ....Petitioner V/s.

Union of India and Ors.

...Respondents

---- Mr. Tanmay Phadke for Petitioner.

Mr. Ajeet Manwani a/w Ms. Samiksha Kanani for Respondents-Revenue. ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ.

DATED : 30th JANUARY 2024 P.C. :

1.

Counsel for petitioner states that this petition will be covered by the judgment of New India Assurance Co. Ltd. vs. Assistant Commissioner of Income Tax, Circle 3(2)(1), Mumbai & Ors.1. Counsel for Respondents agree. Therefore, impugned order passed under Section 148 (A)d of the Income Tax Act, 1961 (the Act) and the notice issued under Section 148 of the Act are hereby quashed and set aside.

2.

Petition disposed.

3.

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

4.

All other rights and contentions which have been raised in the petition is also kept open.

(DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.) 1 2024 SCC OnLine Bom 146 Purti Parab