Skyline Mansions Private Limited v. Union Of India And 5 ORS

25. WP 426-22.doc Chittewan

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.426 OF 2022 Skyline Mansions Private Limited A company Incorporated under the Companies Act 1956 and having its registered office at Skyline 101, Behind Hiranandani Hospital, Opp.

I.I.T. Main Gate Near Aiyyappa Temple Mumbai-400 076 Maharashtra ...

Petitioner

Versus

Union of India Through the Secretary, Ministry of Finance, Department of Revenue, North Block, Secretariat Building New Delhi-110 001.

2. Deputy Director of the Income Tax (Investigation) Unit-8(2) Mumbai, having his office at AI-2022-A Air India Building

3. The Additional Joint/Deputy /Assistant Commissioner of Income Tax/Income-Tax Officer National e-Assessment Centre, having his office at Room No.401, 2nd Floor, E-Stamp, Jawaharlal Nehru Stadium, Delhi-110 003.

4. The Principal Commissioner of Income Tax-20, Mumbai having office at PC-418, Piramal Chambers, Lalbaug, Mumbai-400 012.

5. The Principal Director of the Income Tax (Investigation)-2) having his office at SH-214 Scindia House, Ballard Estate, 1/2

25. WP 426-22.doc Chittewan Mumbai-400 038 6 The Assistant Commissioner of the Income Tax Central Circle -8(2)- Mumbai, having his office at Room No.658, 6th Floor, Aayakar Bhavan, Maharishi Karve Road, Mumbai, Maharashtra-400 020 ...

Respondents *** Mr. Naresh Jain a/w Ms. Neha Anchlia and Mr. Mahavir Jain i/b Mr. Yash Jariwala for the Appellant.

Mr. Suresh Kumar for the Respondents.

*** CORAM : DHIRAJ SINGH THAKUR & ABHAY AHUJA, JJ.

DATE : 22 AUGUST 2022 P. C. :

.

The present Petition has been preferred by the Petitioner challenging the Orders impugned, passed under Section 153A of the Income Tax Act, 1961 ("Act") for the Assessment Year 2013-14 to 2018-19. During the course of arguments, we have been informed that the Orders impugned in the present Petition are also the subject matter of Appeals, which have been preferred by the Petitioner herein. In that view of the matter, we do not wish to entertain the present Petition. The Petition is, accordingly, dismissed with liberty to the Petitioner to pursue the alternate remedy already availed.

(ABHAY AHUJA, J.) (DHIRAJ SINGH THAKUR, J.) RAJESH VASANT CHITTEWAN Date: 2022.08.25 13:10:26 +0530 RAJESH VASANT CHITTEWAN 2/2