Sweta Parin Shah v. Principal Commissioner Of Income Tax Mumbai-19 And ANR

(30,37,38 & 50) WP 997-21

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION Amk WRIT PETITION NO. 997 OF 2021 Shilpa Rajesh Kothari .. Petitioner Vs.

Principal Commissioner of Income Tax, Mumbai-19 & Anr.

.. Respondents AND WRIT PETITION NO. 1102 OF 2021 Kalpesh Sampathraj Shah HUF .. Petitioner Vs.

Principal Commissioner of Income Tax, Mumbai-19 & Anr.

.. Respondents AND WRIT PETITION NO. 1111 OF 2021 Sweta Parin Shah .. Petitioner Vs.

Principal Commissioner of Income Tax, Mumbai-19 & Anr.

.. Respondents AND WRIT PETITION (L) NO. 10657 OF 2021 Peerchand Mishrimal Bhansali .. Petitioner Vs.

Principal Commissioner of Income Tax, Mumbai-19 & Anr.

.. Respondents Mr. Neelkanth Khandelwal i/b Sameer Dalal for the Petitioner. Mr. Sham Walve for the Respondents.

CORAM : S. P. DESHMUKH & ABHAY AHUJA, JJ.

DATE : 29th JUNE, 2021.

P. C. :

1.

Learned counsel appearing for the Revenue submits that the department 1/2

(30,37,38 & 50) WP 997-21 has accepted the decision of this Court in the case of Bhupendra Harilal Mehta vs. Principal Commissioner of Income Tax, Mumbai & Ors., dated 27th April, 2021 in Writ Petition No. 586 of 2021. He submits that since the facts and circumstances of the present cases are identical with the said case, these petitions can be disposed of in terms of the decision in Writ Petition No. 586 of 2021.

2.

We accordingly set aside the respective impugned orders passed by Respondent No.1 and direct the Respondent No. 1 to pass fresh orders in Form No.3, determining tax payable by the Petitioners as non-search cases in accordance with the DTVSV Act read with Rule 4 of the DTVSV Rules, as per Circular No. 4 of 2021 dated 23rd March, 2021 within a period of three weeks.

3.

The petitions are disposed of accordingly. No order as to costs. [ABHAY AHUJA, J.] [S. P. DESHMUKH J.] 2/2