Maharajkrishna Birmani v. The Assistant Deputy Commissioner Of Income Tax And ORS

2024:BHC-AS:3814-DB 1/2 434.WP-1093-2023.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO.1093 OF 2023 WITH WRIT PETITION NO.1094 OF 2023 Maharajkrishna Birmani ....Petitioner V/s.

The Assistant/Deputy Commissioner of Income Tax, Circle 1 and Ors.

....Respondents ---- Mr. Mihir Naniwadekar i/b. Ms. Farzeen Khambatta for petitioner. Mr. Suresh Kumar for respondents - Revenue.

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

DATED : 23rd JANUARY 2024 P.C. :

WRIT PETITION NO.1093 OF 2023 Mr. Naniwadekar 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. Therefore, impugned order dated 21st July 2022 passed under Section 148A(d) of the Income Tax Act, 1961 (the Act) and the notice dated 21st July 2022 issued under Section 148 of the Act are hereby quashed and set aside.

Petition disposed.

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

1. 2024 SCC Online Bom 146 Gauri Gaekwad

2/2 434.WP-1093-2023.doc All other rights and contentions which have been raised in the petition are also kept open.

WRIT PETITION NO.1094 OF 2023 Stand over to 5th February 2024.

(DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.) Gauri Gaekwad