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Bombay High CourtWP/6985/2024disposed off

Sharad Cooperative Housing Society Limited v. Union Of India

2024-05-10Hon'Ble Justice Dr. Neela Kedar Gokhale , Hon'Ble Shri Justice K.R. Shriram5 pages

1/5 907-WP-6985-2024 & Ors.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

PURTI PRASAD PARAB CIVIL APPELLATE JURISDICTION PURTI PRASAD PARAB Date: 2024.05.15 11:14:47 +0530

(907) WRIT PETITION NO. 6985 OF 2024 Sharad Co-operative Housing Society Limited Union of India & Ors.

(921) WRIT PETITION NO. 5965 OF 2023 Rajeev Balkishan Agarwal Income Tax Officer Ward-2(1), Thane & Anr.

ORDINARY ORIGINAL CIVIL JURISDICTION

(923) WRIT PETITION (L) NO. 12282 OF 2023 Manav Greys Exim Private Limited Income Tax Officer Ward-7(2)(1), & Ors.

(925) WRIT PETITION (L) NO. 13832 OF 2023 Royal Chains private Limited The Deputy Commissioner of Income Tax, Central Circle 3(3) & Ors.

(927) WRIT PETITION (L) NO. 20132 OF 2023 Ghansham Doulatram Pahlajani Assistant Commissioner of Income Tax, Circle 22(1) & Ors.

2/5 907-WP-6985-2024 & Ors.doc

(933) WRIT PETITION (L) NO. 6692 OF 2024 Apex Knives Pvt. Ltd.

Income Tax Officer, Ward 6(1)(1) & Ors.

(934) WRIT PETITION (L) NO. 12068 OF 2024 Meybuen Ventures Private Limited Income Tax Officer, Ward 2(2)(3), Mumbai & Ors.

(936) WRIT PETITION (L) NO. 15833 OF 2024 Satyaraj Co-operative Credit Society Ltd.

Income Tax Officer, Ward 41(2)(5), Mumbai & Ors.

(937) WRIT PETITION (L) NO. 15836 OF 2024 Geetadevi Vindokumar Bind Income Tax Officer Ward 27(1)(5), Mumbai & Ors.

(938) WRIT PETITION (L) NO. 15837 OF 2024 Ankytrixx and Friend Entertainment LLP Income Tax Officer, Ward 17(1)(1), Mumbai & Ors.

3/5 907-WP-6985-2024 & Ors.doc

(939) WRIT PETITION (L) NO. 15872 OF 2024 Aditya Birla Fashion and Retail Limited Deputy Commissioner of income Tax Circle 1(1)(1), Mumbai & Ors.

(940) WRIT PETITION (L) NO. 15874 OF 2024 Kishor Champalal Solanki Union of India & Ors.

(941) WRIT PETITION (L) NO. 15947 OF 2024 Vinod Jayantilal Shah Income Tax Officer, Ward 19(3)(1), Mumbai & Ors.

---- WP/6985/2024 Ms. Neha Anchlia for Petitioner.

Mr. Akhileshwar Sharma for Respondents-Revenue. WP/5965/2023 Mr. Dharan Gandhi i/b Mint & Confreres for Petitioner. Mr. Akhileshwar Sharma for Respondents-Revenue. WPL/12282/2023 Ms. Dinkle H. Hariya for Petitioner.

Mr. D. B. Deshmukh for Respondents-Revenue.

WPL/13832/2023 Ms. Dinkle H. Hariya for Petitioner.

Mr. Suresh Kumar i/b Mr. P. C. Chhotaray for Respondents-Revenue. WPL/20132/2023 Ms. Dinkle H. Hariya for Petitioner.

Mr. Akhileshwar Sharma for Respondents-Revenue.

4/5 907-WP-6985-2024 & Ors.doc WPL/6692/2024 Ms. Dinkle H. Hariya for Petitioner.

Mr. Akhileshwar Sharma for Respondents-Revenue. WPL/12068/2024 Mr. Kumar Kale i/b Ms. Radha Halbe for Petitioner. Mr. Akhileshwar Sharma for Respondents-Revenue. WPL/15833/2024 Mr. Kumar Kale for Petitioner.

Mr. Devendra Harnesha for Respondents-Revenue. WPL/15836/2024 Mr. Kumar Kale for Petitioner.

Mr. Arjun Gupta for Respondents-Revenue.

WPL/15837/2024 Mr. Kumar Kale for Petitioner.

Mr. Ravi Rattesar for Respondents-Revenue.

WPL/15872/2024 Mr. Dinesh Kukreja i/b Mr. Sriram Sridharan for Petitioner. Mr. Suresh Kumar for Respondents.

WPL/15874/2024 Mr. Naresh Jain a/w Ms. Neha Anchlia for Petitioner. Mr. Devendra Harnesha for Respondents-Revenue. WPL/15947/2024 Mr. Dinesh Kukreja i/b Mr. Sriram Sridharn for Petitioner. Mr. Akhileshwar Sharma for Respondents-Revenue. ---- CORAM : K. R. SHRIRAM & DR. NEELA GOKHALE, JJ.

DATED : 10th MAY 2024 P.C. :

1.

Counsel for respondents undertake to file vakalatnama within two weeks from today. Undertaking accepted.

5/5 907-WP-6985-2024 & Ors.doc 2.

All these petitions relate to different Assessment Years. We are informed by counsel for petitioners that in these petitions the notices under Section 148 of the Income Tax Act, 1961 (the Act) were issued by the Jurisdictional Assessing Officer and not the National Faceless Assessment Centre and hence, is in violation of Section 151A of the Act. Counsel for petitioners state that as held by this Court in Hexaware Technologies Limited v/s. Assistant Commissioner of Income Tax Circle 15(1)(2) Mumbai and Ors.1, these notices will be invalid. Counsel for respondents concurs. 3.

Therefore, the notices issued under Section 148 of the Act in these petitions are hereby quashed and set aside. In case any re-assessment orders are passed, the same also will stand quashed. So also, consequential demand notices or penalty notices will also stand quashed and set aside. 4.

Petitions disposed accordingly.

5.

Whichever contention raised in these petitions not covered by Hexaware Technologies Limited (Supra) is kept open to be raised, should the need arise.

(DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.) 2024 SCC OnLine 1249