Pratistha Chem Trade Private Limited Thr. Its Authorized Representative v. Assistant Commissioner Of Income Tax Cirle 1 Kalyan And ANR

917-WP 11370-24.DOC Digitally signed by PRAJAKTA SAGAR VARTAK Date:

2024.10.04 11:06:56 +0530 Prajakta Vartak PRAJAKTA SAGAR VARTAK

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 11370 OF 2024 Pratistha Chem Trade Pvt.Ltd. Thr.

Its Authorized Representative

...Petitioner

Vs Assistant Commissioner of Income Tax, Circle 1, Kalyan & Anr.

...Respondents

_________ Mr. Shreyas Shrivastava for Petitioner.

Mr. Akhileshwar Sharma for Respondents.

__________

CORAM:

G. S. KULKARNI & SOMASEKHAR SUNDARESAN, JJ.

DATE:

30 SEPTEMBER, 2024.

P.C.

1.

Learned Advocate for the petitioner is permitted to file rejoinder. 2.

For the reasons as recorded by us in M/s. J. D. Printer Pvt. Ltd. Vs. Income Tax Officer - 15(1)(2) & Ors.1, in regard to our observations on the proceedings involving the decision in Hexaware Technologies Limited Vs. Assistant Commissioner of Income Tax & 4 Ors.2, we pass the following order:

ORDER

I.

Rule. Respondents waive service.

II.

Pending the hearing and final disposal of this petition, there shall be interim orders in terms of prayer clause (c). III.

Liberty to the parties to apply after appropriate orders are passed by the Supreme Court and / or final decision of the Supreme Court in Hexaware.

(SOMASEKHAR SUNDARESAN, J.) (G. S. KULKARNI , J.) 1 Writ Petition No. 12187 of 2024 2 (2024) 464 ITR 430 30 September 2024