Parinee Shelter Pvt. Ltd. v. Assistant Commissioner Of Income Tax Circle-2(3) And ANR.

1/2 905-WP-3656-2021.doc PURTI PRASAD PARAB

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

PURTI PRASAD PARAB Date: 2022.01.21 15:42:46 +0530 ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 3656 OF 2021 Parinee Shelter Pvt. Ltd.

....Petitioner V/s.

Assistant Commissioner of Income Tax Circle 2(3) and Anr.

...Respondents

---- Mr. Nishant Thakkar a/w Mr. Hiten Chande i/b Lumiere Law Partners for Petitioner.

Mr. Suresh Kumar for Respondents-Revenue.

---- CORAM : K.R. SHRIRAM & R.N. LADDHA, JJ.

DATED : 19th JANUARY, 2022 P.C. :

1.

Mr. Suresh Kumar in fairness agrees with the submissions of Mr.Thakkar that our findings in the order dated 19th January, 2022 in Writ Petition No. 3638 of 2021 will squarely apply to this case as well. 2.

Therefore, for the reasons recorded in Writ Petition No. 3638 of 2021, this petition is allowed in terms of prayer clause - (a) which reads as under :

(a) that this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 and/or Article 227 of the Constitution of India calling for the records of the Petitioner's case and after examining the legality and validity thereof quash and set aside the Impugned Notice issued under section 148 of the Act (Exhibit "J") and the Impugned Order (Exhibit "O") passed by Respondent No.1. Purti Parab

2/2 905-WP-3656-2021.doc 3.

The impugned notice dated 30th March, 2021 issued under Section 148 of the Act and the order dated 22nd June, 2021 rejecting petitioner's objections are quashed and set aside. 4.

Petition disposed with no order as to costs.

(R.N. LADDHA, J.) (K.R. SHRIRAM, J.) Purti Parab