Jaya Sunderji Shah v. Income Tax Officer Ward 26(1)(1) Mumbai

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

PURTI PRASAD PARAB ORDINARY ORIGINAL CIVIL JURISDICTION PURTI PRASAD PARAB Date: 2024.04.24 17:34:13 +0530 WRIT PETITION NO. 465 OF 2023 Jaya Sunderji Shah ....Petitioner V/s.

Income Tax Officer, Ward 26(1)(1), Mumbai and Ors.

...Respondents

---- Mr. Devendra H. Jain i/b Ms. Radha Halbe for Petitioner. Ms. Swapna Gokhale for Respondents-Revenue.

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

DATED : 23rd APRIL 2024 P.C. :

1.

Mr. Jain 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. Gokhale agrees. 2.

Therefore, impugned order dated 31st July 2022 passed under Section 148A(d) of the Income Tax Act, 1961 (the Act) and the notice dated 31st 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