Kishor Bhalraj Shah Huf v. The Income Tax Officer Ward 2(1) And ORS

2024:BHC-AS:7898 1/2 903-aswp-1621-2024.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO.1621 OF 2024 Kishor Bhalraj Shah HUF

...Petitioner

Versus

The Income Tax Officer, Ward 2(1) & Ors.

...Respondents

Mr. Vipul J. Shah, for Petitioner.

Ms. Samiksha Kanani, with Adv. Prasanna Pawar, i/b. Mr. Ajeet Manwani, for Respondents-Revenue.

CORAM:

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

DATED:

16th February 2024 PC:- 1.

Mr. Shah states that this petition will be covered by the judgment of New India Assurance Co. Ltd. v. Assistant Commissioner of Income Tax, Circle 3(2)(1), Mumbai & Ors.1 Ms. Kanani agrees. 2.

Therefore, impugned order passed under Section 148A(d) of the Income Tax act, 1961 ("the Act") and the notices issued under Section 148 of the Act in this petition are hereby quashed and set aside.

3.

Petition disposed.

4.

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

2024 SCC OnLine Bom. 146.

Gaikwad RD

2/2 903-aswp-1621-2024.doc 5.

All other rights and contentions which have been raised in the petitions are also kept open.

(DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.) Signed by: Raju D. Gaikwad Designation: PS To Honourable Judge Date: 17/02/2024 15:22:26 Gaikwad RD