Goldie Sud v. The Union Of India And 3 ORS.

bsb 1 WPL2224.15.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (L) NO. 2224 OF 2015 Goldie Sud ... Petitioner v/s The Union of India & ors.

... Respondents Mr.Goldi Sud - petitioner in person.

Mr.Abhay Ahuja for the respondents.

CORAM: M.S. SANKLECHA & N.M. JAMDAR, JJ.

DATED : 31ST JULY, 2015 P.C.:

Mr.Sud, the petitioner who is appearing in person, has filed this petition on the ground that a notice dated 27 July 2015 was served upon him directing him to make payment in respect of the assessment order passed on 31 March 2015. It is his contention that, no copy of the assessment order or notice from which the assessment emanated were served upon him. Mr.Ahuja, learned counsel for the revenue disputes the position and states that the proceedings have been taken against the petitioner in accordance with law and the three assessment orders dated 31 March 2015 have been served upon the petitioner by affixation. The petitioner seeks liberty to withdraw the petition as the

bsb 2 WPL2224.15.doc copy of the assessment order dated 31 March 2015 along with the notice of demand under Section 156 of the Income Tax Act, 1961 has been served upon the petitioner in Court today. The date of service of the order and the notice under Section 156 would be taken as 31 July 2015.

Without considering the merits of the respective contentions in the peculiar facts of the present case, the date of service of the order including the notice of demand, would be considered as 31 July 2015.

In view of the above, liberty as prayed for withdrawal of the petition is granted. The petition stands dismissed as withdrawn. No order as to costs.

( N. M. JAMDAR, J. ) ( M.S. SANKLECHA, J.)