Vandana Dinesh Patwari v. Income Tax Officer 27(3) (1) And 4 ORS.

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

Digitally signed by MEERA MAHESH JADHAV Date:

2023.09.07 11:11:23 +0530 ORDINARY ORIGINAL CIVIL JURISDICTION MEERA MAHESH JADHAV WRIT PETITION NO. 5102 OF 2022 Crompton Greaves Consumer Electricals Ltd.

...Petitioner

Vs.

Assistant Commissioner of Income Tax Central Circle-5(1)(1), Mumbai, & Ors.

..Respondents WITH WRIT PETITION NO. 4730 OF 2022 Vandana Dinesh Patwari

...Petitioner

Vs.

Deputy Commissioner of Income Tax Circle-8(2)(1), Mumbai, & Ors.

..Respondents ---- Mr. J. D. Mistri, Senior Advocate, a/w Mr. Madhur Agrawal i/b Mr. Atul K Jasani for petitioner in WP/5102/2022.

Mr. Dharan Gandhi for Petitioner in WP/4730/2022. Mr. Suresh Kumar a/w Mr. Akhileshwar Sharma, Ms Shilpa Goel and Ms Mohinee Chougule for Respondents.

---- CORAM : K.R. SHRIRAM & Dr. N. K. GOKHALE, JJ DATED : 25th AUGUST 2023 P.C.

In these petitions which relate to A.Y. 2016-2017, petitioners are challenging the orders passed under Section 148A(d) as well as notices issued under Section 148 of the Income Tax Act 1961 (the Act). Admittedly, in these cases also the authority which sanctioned for issuance of order under Section 148A(d) is the authority under Section 151(i) and not under Section 151(ii) of the Act. As held in Siemens Financial Services Pvt Ltd. Meera Jadhav

2/2 903&904-wp-4730& 5102-22.doc Vs. Deputy Commissioner of Income Tax Circle-8(2)(1) & Ors. 1, the sanction ought to have been granted under Section 151(ii) and not under Section 151(i) of the Act. This applies to these petitions as well. Therefore, without going into the other issues or grounds raised, in view of the judgment in Siemens Financial Services Pvt Ltd. (Supra), orders passed under Section 148A(d) as well as notices issued under Section 148 of the Act are hereby quashed and set aside. Petitions disposed. No order as to costs.

(Dr. N. K. GOKHALE, J.) (K.R. SHRIRAM, J.)

1. (Judgment dated 25th August 2023 in Writ Petition No.4888 of 2021) Meera Jadhav