Lecmec Commodities Broking Pvt. Ltd Gthr. Director v. Income Tax Officer And ORS

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 12134 OF 2022 Lecmec Commodities Broking Private Limited through its Director Shri. Aashish Niranjan Shah

...Petitioner

Versus

Income Tax Officer & Ors.

...Respondents

Mr. Sagar Tilak a/w Ms. Payal Rathod & Ms. Tanvi Phatak i/b Mr. Sachin Hande for Petitioner.

Mr. Ajeet Manwani a/w Ms. Samiksha Kanani for Respondents.

CORAM:

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

DATED:

27th February 2024 PC:- 1.

Mr. Tilak 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. Mr. Manwani agrees. 2.

Therefore, impugned order dated 18th July 2022 passed under Section 148A(d) of the Income Tax act, 1961 ("the Act") and the notices dated 20th May 2022, 28th June 2021 and 18th July 2022 issued under Section 148 of the Act in this petition are hereby quashed and set aside.

3.

Petition disposed.

2024 SCC OnLine Bom. 146.

Gitalaxmi

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

5.

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

(DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.) GITALAXMI KRISHNA KOTAWADEKAR GITALAXMI KRISHNA KOTAWADEKAR Date: 2024.02.28 15:19:34 +0545 Gitalaxmi