Bharat Prabhulal Sanghavi v. Income Tax Officer, Ward 22(1)(6)

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

Digitally signed by PURTI PRASAD PARAB Date:

2024.04.18 16:05:27 +0530 ORDINARY ORIGINAL CIVIL JURISDICTION PURTI PRASAD PARAB WRIT PETITION NO. 1707 OF 2023 Bharat Prabhulal Sanghavi ....Petitioner V/s.

The Income Tax Officer, Ward - 22(1)(6), Mumbai and Ors.

...Respondents

---- Ms. Maitri Malde i/b Mr. Ranit Basu for Petitioner. Mr. Akhileshwar Sharma for Respondents-Revenue. ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ.

DATED : 16th APRIL 2024 P.C. :

1.

Ms. Malde states that this petition will be covered by the judgment of New India Assurance Co. Ltd. V/s Assistant Commissioner of Income Tax, Circle 3(2)(1), Mumbai & Ors.1. Mr. Sharma agrees. 2.

Therefore, impugned order dated 25th July 2022 passed under Section 148A(d) of the Income Tax Act, 1961 (the Act) and the notice dated 26th July 2022 issued under Section 148 of the Act are hereby quashed and set aside.

3.

Petition disposed.

4.

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

1. 2024 SCC Online Bom 146 Purti Parab

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

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