Lokmangal Sugar Ethanol And Co-Genration Industries Limited v. Deputy Commissioner Of Income Tax Circle 1 Slapur And ORS

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

Digitally signed by PURTI PRASAD PARAB Date:

2024.04.02 10:56:15 +0530 CIVIL APPELLATE JURISDICTION PURTI PRASAD PARAB WRIT PETITION NO. 11253 OF 2022 Lokmangal Sugar Ethenol And Co-Generation Industries Limited ....Petitioner V/s.

Deputy Commissioner of Income Tax, Circle 1, Solapur and Ors.

....Respondents ---- Mr. Ruturaj Gurjar for Petitioner.

Mr. Suresh Kumar for Respondents - Revenue.

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

DATED : 27th MARCH 2024 P.C. :

1.

Mr. Gurjar 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. Mr. Suresh Kumar agrees. 2.

Therefore, impugned order dated 29th July 2022 passed under Section 148A(d) of the Income Tax Act, 1961 (the Act) and the notice dated 29th July 2022 issued under Section 148 of the Act are hereby quashed and set aside.

3.

Petition disposed.

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

1. 2024 SCC Online Bom 146 Gauri Gaekwad

2/2 914-WP-11253-2022.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.) Gauri Gaekwad