Rohan Nayan Shah v. Union Of India Thr The Secretary Ministry Of Finance And ANR

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

Digitally signed by PURTI PRASAD PARAB Date:

2024.05.10 19:14:29 +0530 CIVIL APPELLATE JURISDICTION PURTI PRASAD PARAB WRIT PETITION NO. 12301 OF 2022 Rohan Nayan Shah ....Petitioner V/s.

Union of India and Ors.

....Respondents ---- Ms. Neha Anchlia for Petitioner.

Mr. Akhileshwar Sharma for Respondents-Revenue. ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ.

DATED : 10th MAY 2024 P.C. :

1.

Mr. Sharma undertakes to file vakalatnama on behalf of Respondents within one week from today, Undertaking accepted. 2.

Ms. Anchlia 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. Sharma agrees. 3.

Therefore, impugned order dated 18th July 2022 passed under Section 148A(d) of the Income Tax Act, 1961 (the Act) and the notice dated 18th July 2022 issued under Section 148 of the Act are hereby quashed and set aside.

4.

Petition disposed.

1. 2024 SCC Online Bom 146 Purti Parab

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

6.

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

(DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.) Purti Parab