Elias Tajoddin Mujahid v. The Income Tax Officer - 20(1)(1)

1/2 402-WP-1880-2022.doc Digitally signed by PURTI PRASAD PARAB Date:

2022.04.21 10:33:56 +0530

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

PURTI PRASAD PARAB ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1880 OF 2022 Elias Tajoddin Mujahid ....Petitioner V/s.

Income Tax Officer 20(1)(1) & Anr.

....Respondents ---- Mr. Vipul Shah for Petitioner.

Mr. Akhileshwar Sharma for Respondents-Revenue. ---- CORAM : K.R. SHRIRAM & N.R. BORKAR, JJ.

DATED : 18th APRIL 2022 P.C.:

1.

In this case the notice issued under Section 148 of the Income Tax Act, 1961 (the Act) is dated 25th June, 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.

2.

Mr. Shah 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. Purti Parab

2/2 402-WP-1880-2022.doc 3.

We have already held in Tata Communications Transformation Services Limited V/s. Assistant Commissioner of Income Tax 14(1) & Ors. that such notices are bad in law and have to be quashed. Accordingly, notice impugned in this petition is hereby quashed and set aside. 4.

Petition disposed accordingly.

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

1. Writ Petition No.1334 of 2021 dated 29th March, 2022. Purti Parab