Unique Institute Of Higher Learning Private Limited v. The Asst. Commissioner Of Income Tax Circle 12 And ANR

1008-ASWP-12472-2024.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 12472 OF 2024 Unique Institute of Higher Learning Pvt. Ltd.

...Petitioner

Versus

The Assistant Commissioner of Income Tax Circle 12 & Anr

...Respondents

Mr. Ruturaj H. Gurjar, for the Petitioner.

Mr. Akhileshwar Sharma, for Respondents.

CORAM

: G. S. KULKARNI & SOMASEKHAR SUNDARESAN, JJ.

DATE : SEPTEMBER 23, 2024 PC :

1.

For the reasons as recorded by us in M/s. J.D. Printer Pvt. Ltd. Vs. Income Tax Officer-15(1)(2) & Ors1, in regard to our observations on the proceedings involving the decision in Hexaware Technologies Limited Vs. Assistant Commissioner of Income Tax & 4 Ors.2 ("Hexaware"), we pass the following order:

ORDER

i) Rule. Respondents waive service.

Writ Petition No.12187 of 2024 (2024) 464 ITR 430 Digitally signed by ASHWINI JANARDAN VALLAKATI Date:

2024.09.25 12:11:35 +0530 ASHWINI JANARDAN VALLAKATI September 23, 2024 Ashwini Vallakati

1008-ASWP-12472-2024.doc 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.] September 23, 2024 Ashwini Vallakati