Gopal Nandkumar Chidrawar v. The Principal Chief Commissioner Income Tax And Others

2024:BHC-AUG:4934-DB *1* 12366o22

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

BENCH AT AURANGABAD WRIT PETITION NO. 12366 OF 2022 GOPAL NANDKUMAR CHIDRAWAR

VERSUS

THE PRINCIPAL CHIEF COMMISSIONER INCOME TAX AND OTHERS ...

Shri Raviraj R. Chandak, Advocate for the Petitioner. Shri Alok Sharma, Advocate for the Respondents/ IT Department.

...

CORAM : RAVINDRA V. GHUGE & R.M. JOSHI, JJ.

DATE :- 01st March, 2024 Per Court :- 1.

We have heard the learned Advocates for the respective parties.

2.

The challenge in this petition is identical to the challenge in Writ Petition No.9125/2022 (Bela Kishor Varma vs. The Principal Chief Commissioner, Income Tax and another), which we have decided today.

3.

In this Writ Petition as well, it is undisputed that the impugned notice has been issued after the amendment to the Finance Act, on the basis of the provisions that existed before the

*2* 12366o22 amendment and the said notice is in relation to the Assessment Year 2014-2015.

4.

For the reasons recorded in the order passed today in Writ Petition No.9125/2022 (supra), this Writ Petition is allowed with the same directions as under:- (a) The impugned notice is quashed and set aside. (b) We record that this order is restricted only to the point of limitation since the impugned notice had been issued for the Assessment Year 2014-2015, after the amendment to the Finance Act on 01.04.2021, and that too under the provisions existing prior to the amendment to the Finance Act. kps ( R.M. JOSHI, J. ) ( RAVINDRA V. GHUGE, J. )