Ceat Ltd. v. Dy Commissioner Of Income Tax Circle 6 (1) (1) And 3 Others

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

Digitally signed by PURTI PRASAD PARAB Date:

2022.04.28 17:42:52 +0530 ORDINARY ORIGINAL CIVIL JURISDICTION PURTI PRASAD PARAB WRIT PETITION NO. 1818 OF 2022 CEAT Limited ....Petitioner V/s.

Deputy Commissioner of Income Tax Circle 6(1)(1), Mumbai and Ors.

...Respondents

---- Mr. Madhur Agrawal i/b Mr. Atul K. Jasani for Petitioner. Mr. Charanjeet Chanderpal a/w Ms. Ruchi Rajput for Respondents-Revenue. ---- CORAM : K.R. SHRIRAM & N. R. BORKAR, JJ.

DATED : 26th APRIL, 2022 P.C. :

1.

Mr. Agrawal states that the facts and circumstances in this case will be squarely covered by the order of the same assessee CEAT Limited vs. Assistant Commissioner of Income Tax, Circle 6(2)(1) and Ors. (unreported) except that the assessment year and the dates may change. Mr. Chanderpal in fairness does not dispute. Therefore, this petition is also allowed in terms of prayer clause - (a) which reads as under : (a) that this Hon'ble Court may be pleased to issue a writ of certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records of the case leading to the issue of the impugned notice and passing of the impugned order and after going through the same, and examining the question of legality thereof, quash, cancel and set aside the impugned notice (Exhibit-J) dated 30th March, 2021 and the impugned order (Exhibit-O) dated 9th February, 2022.

2.

Petition disposed.

(N. R. BORKAR, J.) (K.R. SHRIRAM, J.) 1 Writ Petition No. 3363 of 2019 Dated 22nd December, 2021 Purti Parab