Arcelor Mittal Nippon Steel India Limited v. Assistant Commissioner Of Income Tax Central Circle 1(3) And 2 ORS.

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

PURTI PRASAD PARAB ORDINARY ORIGINAL CIVIL JURISDICTION PURTI PRASAD PARAB Date: 2024.04.17 12:05:16 +0530 WRIT PETITION NO. 4480 OF 2022 Arcelor Mittal Nippon Steel India Limited ....Petitioner V/s.

Assistant Commissioner of Income Tax Central Circle - 1(3) and Ors.

...Respondents

---- Ms. Shreya Gupta a/w Ms. Prachi Gupta i/b Shardul Amarchand Mangaldas & Co. for Petitioner.

Mr. Akhileshwar Sharma for Respondents-Revenue. ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ.

DATED : 16th APRIL 2024 P.C. :

1.

This petition relates to Assessment Year 2017-2018. 2.

Mr. Sharma states that the issue will be covered by the judgment of this court in the case of Siemens Financial Services Private Limited Vs. Deputy Commissioner of Income Tax & Ors.1. Ms. Gupta states that the issue will actually be covered by the judgment of this court in the case of Alok Industries Ltd. vs. Assistant Commissioner of Income Tax2 3.

In the circumstances, since the matter is covered by both Siemens Financial Services Private Limited (supra) as well as Alok Industries Ltd. (supra), all notices and orders impugned in this petition are quashed 1 (2023) 457 ITR 647 (BOM) 2 (2024) 161 taxmann.com 285 (Bombay) Purti Parab

2/2 451-WP-4480-2022.doc and set aside. All consequential notices, assessment order and the consequential orders, if any, are also hereby quashed and set aside. 4.

Petition disposed.

5.

We clarify that all other grounds could be raised by the parties at appropriate stage in any other proceeding. (DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.) Purti Parab