Pallavi Jhaveri v. Income Tax Officer, Ward 19-2-4

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

Digitally signed by PURTI PRASAD PARAB Date:

2024.04.24 18:09:59 +0530 ORDINARY ORIGINAL CIVIL JURISDICTION PURTI PRASAD PARAB WRIT PETITION NO. 190 OF 2024 Pallavi Jhaveri ....Petitioner V/s.

Income Tax Officer, Ward 19(2)(4), Mumbai and Ors.

...Respondents

---- Mr. Fenil Bhatt i/b Mr. Prithvi Raj Singh for Petitioner. Ms. Mamta Omle for Respondents-Revenue.

---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ.

DATED : 23rd APRIL 2024 P.C. :

1.

Mr. Bhatt 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. Ms. Omle agrees. 2.

Therefore, impugned order dated 21st July 2022 passed under Section 148A(d) of the Income Tax Act, 1961 (the Act) and the notice dated 21st 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