Vijay Diam v. Assistant Commissioner Of Income Tax Circle-19-3

Digitally signed by SHAMBHAVI NILESH SHIVGAN Date:

2024.03.01 10:10:40 +0530 1/2 909-oswp-234-2024.doc SHAMBHAVI NILESH SHIVGAN

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.234 OF 2024 Vijay Diam

...Petitioner

Versus

Assistant Commissioner of Income Tax Circle19-3

...Respondent

Mr Dharan V Gandhi (through V.C.) a/w Ms Aanchal Vyas for Petitioner.

Mr Siddharth Chandrashekhar for Respondents-Revenue.

CORAM:

K. R. SHRIRAM & DR.NEELA GOKHALE, JJ.

DATED:

29th February 2024 PC:- 1.

Mr. Gandhi states that this petition will be covered by the judgment of New India Assurance Co. Ltd. v. Assistant Commissioner of Income Tax, Circle 3(2)(1), Mumbai & Ors.1 Mr. Siddharth Chandrashekhar agrees.

2.

Therefore, impugned order passed under Section 148A(d) of the Income Tax act, 1961 ("the Act") and the notices issued under Section 148 of the Act in these petitions are hereby quashed and set aside.

3.

Petition disposed.

4.

Consequential notices or orders, if any, also stand quashed and 2024 SCC OnLine Bom. 146.

Shivgan

2/2 909-oswp-234-2024.doc set aside.

5.

All other rights and contentions which have been raised in the petitions are also kept open.

(DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.) Shivgan