Umesh Arun Jagtap v. Income Tax Officer And ORS
1/2 914-aswp-10839-2022.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 10839 OF 2022 Umesh Arun Jagtap
...Petitioner
Versus
Income Tax Officer & Ors.
...Respondents
Ms. Deepa Khare i/b Mint and Confreres for Petitioner. Mr. Ajeet Manwani for Respondents-Revenue.
CORAM:
K. R. SHRIRAM & DR. NEELA GOKHALE, JJ.
DATED:
5th March 2024 PC :
1.
This petition relates to Assessment Year 2016-2017. 2.
Counsels state that the issue of improper sanction having been obtained has been raised among other grounds, in the petition as well as during the hearing. Counsels further state that the issue of improper sanction has been decided by this Court in the case of Siemens Financial Services Private Limited v. Deputy Commissioner of Income Tax and Ors.1, wherein the Court has held that for Assessment Year 2016-2017, the sanction should have been given under Section 151(ii) and not under Section 151(i) of the Income Tax Act, 1961 ("the Act") and consequently, the sanction is invalid. The Court has stated that in view of the invalid sanction, the notice issued itself will be invalid and has to be quashed. We would also
1. (2023) 457 ITR 647 (Bom.).
Gitalaxmi
2/2 914-aswp-10839-2022.doc add, if the notice has to be quashed, if there is an assessment order passed subsequently, the assessment order having been passed relying on an incorrect sanction, will also have to be quashed. 3.
Counsels further state that the findings in Siemens Financial Services Private Limited (supra) will squarely apply to this petition. Therefore, all notices and orders impugned in this petition are quashed and set aside. All consequential notices issued for Assessment Year 2016-2017, the assessment order and the consequential orders, if any, are also hereby quashed and set aside. 4.
Petition disposed.
5.
We clarify that all other grounds could be raised by the parties at appropriate stage in any other proceeding. (DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.) by GITALAXMI KRISHNA KOTAWADEKAR Date:
2024.03.08 14:18:33 +0545 GITALAXMI KRISHNA KOTAWADEKAR Gitalaxmi