Pratibha Sadanand Shetty v. The Income Tax Officer Ward 10(1)(1)

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

PURTI PRASAD PARAB ORDINARY ORIGINAL CIVIL JURISDICTION PURTI PRASAD PARAB Date: 2024.01.31 14:12:15 +0530

(902) WRIT PETITION NO. 2527 OF 2023 Pratibha Sadanand Shetty ....Petitioner V/s.

The Income Tax Officer Ward 10(1)(1) Mumbai and Ors.

...Respondents

ALONGWITH

(903) WRIT PETITION NO. 3240 OF 2023 ALONGWITH

(905) WRIT PETITION (L) NO. 11685 OF 2023 ALONGWITH

(906) WRIT PETITION (L) NO. 18323 OF 2023 ---- Mr. Vipul Shah for Petitioner in WP/2527/2023. Mr. Dhaval Shah for Petitioner in WP/3240/2023 and WPL/11685/2023. Mr. Ishaan Patkar a/w Ms. Neha Thakkar i/b Ms. Yesha Ajmera for Petitioner in WPL/18323/2023.

Mr. Suresh Kumar for Respondents in all Writ Petitions. ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ.

DATED : 30th JANUARY 2024 P.C. :

1.

Counsel for petitioners state that all these petitions will be covered by the judgment of New India Assurance Co. Ltd. vs. Assistant Commissioner of Income Tax, Circle 3(2)(1), Mumbai & Ors.1. Counsel for Respondents agree. Therefore, impugned orders passed under Section 148 (A)d of the Income Tax Act, 1961 (the Act) and the notices issued under Section 148 of the Act in the respective petitions are hereby quashed and set aside.

1 2024 SCC OnLine Bom 146 Purti Parab

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Petitions disposed.

3.

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

4.

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

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