Pragati Infrastructures v. Assistant Commissioner Of Income Tax Circle 3 And ORS

2024:BHC-AS:2293-DB 1/1 916-aswp-10168-2022.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 10168 OF 2022 Pragati Infrastructures

...Petitioner

Versus

Assistant Commissioner of Income Tax Circle 3 & Ors.

...Respondents

Mr. Pankaj Toprani, a/w Ms. Kripa Toprani, i/b PRH Juris Consults, for the Petitioner.

Mr. Ajeet Manwani, a/w Ms. Samiksha Kanani, for the Respondent.

CORAM:

K. R. SHRIRAM & DR. NEELA GOKHALE, JJ.

DATED:

16th January 2024 PC:- 1.

Mr. Toprani states that the issue in this petition would be covered by the judgment that was pronounced by this Court in the matter of New India Assurance Co. Ltd. v. Assistant Commissioner of Income Tax, Circle 3(2)(1), Mumbai & Ors.1. Mr. Manwani agrees. 2.

Therefore, the notices dated 31st March 2021 and 26th July 2022 issued under Section 148 of the Income Tax Act, 1961 ("the Act") and orders dated 4th January 2022 and 26th July 2022 passed under Section 148A(d) of the Act are quashed and set aside. 3.

Petition disposed.

(DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.) Writ Petition NO.1945 of 2023 dtd. 15th January 2024. Gaikwad RD