Ganesh Shankar Mhatre v. Income Tax Officer Ward 3(2) And ORS

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION Digitally signed by PURTI PRASAD PARAB Date:

2024.04.02 10:56:15 +0530 PURTI PRASAD PARAB WRIT PETITION NO. 462 OF 2023 Ganesh Shankar Mhatre ....Petitioner V/s.

Income Tax Officer, Ward 3(2), Kalyan and Ors.

...Respondents

---- Mr. Dharan Gandhi for Petitioner.

Mr. Akhileshwar Sharma for Respondents.

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

DATED : 27th MARCH 2024 P.C. :

1.

Mr. Gandhi states that the issue in this petition will be covered by the recent judgment of this Court in Godrej Industries Ltd. V/s. The Assistant Commissioner of Income Tax, Circle 14(1)(2), Mumbai and Ors.1 Mr. Sharma agrees.

2.

Therefore, impugned order passed under Section 148A(d) of the Income Tax Act, 1961 (the Act) and the notice issued under Section 148 of the Act are hereby quashed and set aside. Consequential notices or orders, if any, also stand quashed and set aside. 3.

Petition disposed.

1 2024 SCC Online Bom. 681 Purti Parab

2/2 414-WP-462-2023.doc 4.

Since we have disposed this petition only on the issue of limitation, petitioner may raise the other contentions raised in this petition independently, if the need arise in other matters. (DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.) Purti Parab