Ekati Traders Pvt. Ltd. v. Asst. Commissioner Of Income Tax , Circle -15 (3) (2) , Mumbai And ORS

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO.14367 OF 2022 Ekati Traders Private Limited .. Petitioner v/s.

Assistant Commissioner of Income Tax Circle - 15(3) (2) Mumbai & Ors.

.. Respondents ...

Mr. Prakash Kumar a/w Rupinder Kumar Aggarwal, Tanmay P. Bidkar i/b. Shreyas Shrivastava for the petitioner. Mr. Akhileshwar Sharma for the respondents. ...

CORAM : K. R. SHRIRAM & KAMAL KHATA, JJ.

DATED : 26TH SEPTEMBER 2023.

P.C. :

1.

This petition relates to A.Y. 2017-2018. Counsel states that in this petition the issue of improper sanction having been obtained has been raised amongst other grounds. Counsel state that the issue of improper sanction has been decided by this court in Siemens Financial Services Private Limited Vs. Deputy Commissioner of Income Tax & Ors. wherein the court has held that for A.Y.2016-2017 the sanction should Writ Petition No.4888 of 2022 dated 25th August 2023. 1/2 Digitally signed by SUMEDH NAMDEO SONAWANE Date:

2023.09.29 17:16:24 +0530 SUMEDH NAMDEO SONAWANE 438-wp-14367-2022.doc Sumedh

have been given under Section 151(ii) and not under Section 151(i) of the Income Tax Act 1961. 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. Counsel state that the findings in Siemens Financial Services Pvt Ltd. (Supra) should squarely apply to this petition as well on the issue of sanction. Therefore, impugned notice dated 25 th July 2022 is hereby quashed and set aside. Any consequential orders passed shall stand quashed and set aside.

Petition disposed.

(KAMAL KHATA, J.) (K.R. SHRIRAM, J.) 2/2 438-wp-14367-2022.doc Sumedh