Douceur Sportswear Mfg And Co. Pvt. Ltd. v. The Office Of The Assistant Commissioner Of Income Tax-15 (1)(2) And 2 ORS.

Digitally signed by GAURI AMIT GAEKWAD Date:

2022.04.06 11:22:48 +0530 1/2 915.WP-1381-2022.doc GAURI AMIT GAEKWAD

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1381 OF 2022 WITH INTERIM APPLICATION NO.357 OF 2022 IN WRIT PETITION NO.1381 OF 2022 Douceur Sportswear MFG & Co. Pvt. Ltd.

....Petitioner V/s.

The Officer of the Assistant Commissioner of Income Tax - 15(1)(2) and Ors.

....Respondents ---- Mr. Bharat Gandhi a/w. Mr. Swapnil Nawaskar for petitioner. Mr. Suresh Kumar for respondents.

---- CORAM : K.R. SHRIRAM & N.R. BORKAR, JJ.

DATED : 4th APRIL 2022 P.C.:

In this case the notice issued under Section 148 of the Income Tax Act, 1961 (the Act) is dated 9th April 2021 but the procedure followed is the old procedure which came to be replaced by the Finance Act, 2021 with effect from 1st April, 2021.

Mr. Gandhi states that he does not have any instructions of any assessment order having been communicated to petitioner. Statement accepted.

Even if the assessment order is passed, still it will be non-est as the notice issued under Section 148 of the Act itself is being set aside. We have already held in Tata Communications Transformation Services Limited V/s. Assistant Commissioner of Income Tax 14(1) & Ors.1

1. Writ Petition No.1334 of 2021 dated 29th March, 2022. Gauri Gaekwad

2/2 915.WP-1381-2022.doc that such notices are bad in law and have to be quashed. Accordingly, notice impugned in this petition is hereby quashed and set aside. Petition disposed accordingly. Interim application, if any, also stands disposed.

(N.R. BORKAR, J.) (K.R. SHRIRAM, J.) Gauri Gaekwad