Goldwin Healthcare Pvt. Ltd. v. Income Tax Officer Ward-15(1)(1), Mumbai
Digitally signed by MEERA MAHESH JADHAV Date:
2024.05.09 11:59:37 +0530 MEERA MAHESH JADHAV 1/3 440-wp-1902-24 & Ors-Hexaware.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
(440) WRIT PETITION NO. 1902 OF 2024 Goldwin Healthcare Pvt. Ltd.
...Petitioner
Versus
Income Tax Officer Ward-15(1)(1), Mumbai & Ors.
...Respondents
AND
(549) WRIT PETITION NO.2517 OF 2023 Chaitanya Enterprises
...Petitioner
Versus
Assistant Commissioner of Income Tax Circle 41(3)(1) & Ors.
...Respondents
AND
(563) WRIT PETITION (L) NO. 7015 OF 2024 Galaxy Overseas
...Petitioner
Versus
Income Tax Officer Ward 17(3)(1) & Ors.
...Respondents
AND
(565) WRIT PETITION (L) NO. 16518 OF 2023 Late Sohanlal Ramjidas Gupta through Legal Heir Arun Kumar Gupta
...Petitioner
Versus
Income Tax Officer Ward 32(1)(1) & Ors.
...Respondents
AND
(626) WRIT PETITION NO. 3572 OF 2022 Asia Pacific Corporation Ltd.
...Petitioner
Versus
Deputy Commissioner of Income Tax Circle 1(1)(1) & Ors.
...Respondents
AND
(630) WRIT PETITION NO. 3869 OF 2022 SIJI Sunil Nair
...Petitioner
Versus
2/3 440-wp-1902-24 & Ors-Hexaware.doc Income Tax Officer Ward 31(1)(1) & Ors.
...Respondents
AND
(633) WRIT PETITION NO. 4152 OF 2022 DJM Securities Pvt Ltd.
...Petitioner
Versus
Income Tax Officer Ward 14(1)(1) & Ors.
...Respondents
---- WP/1902/2024 Mr Satish Mody a/w Ms Aasifa Khan for Petitioner Ms Shehnaz V Bharucha for Respondents WP/2517/2023 Mr Shashi Bekal for Petitioner Mr Suresh Kumar for Respondents Covered by Hexaware WPL/7015/2024 Mr Mandar Vaidya for Petitioner Mr Ravi Rattesar for Respondents-Revenue WP/3572/2022 Mr Sham V Walve i/b Mr Abhishek Khandelwal for Petitioner Mr Suresh Kumar for Respondents WP/3869/2022 Mr Satish Mody a/w Ms Aasifa Khan for Petitioner Mr Suresh Kumar for Respondents WPL/16518/2023 Mr Sham V Walve for Petitioner Ms Maansi Bhavnani a/w Ms Sakshi Kapadia i/b Ms Sushma Nagaraj for Respondents-Revenue Covered by Hexaware WP/4152/2022 Mr Sham V Walve i/b Mr Sameer Dalal for Petitioner
3/3 440-wp-1902-24 & Ors-Hexaware.doc Ms Maansi Bhavnani a/w Ms Sakshi Kapadia i/b Ms Sushma Nagaraj for Respondents-Revenue ---- CORAM : K. R. SHRIRAM & Dr. NEELA GOKHALE, JJ.
DATED : 6th MAY 2024 P.C. :
Mentioned out of turn.
All these petitions relate to different Assessment Years. We are informed by counsel for Petitioners that these Petitions will be covered by the judgment of this court in Hexaware Technologies Limited v. Assistant Commissioner of Income Tax Circle 15(1)(2) Mumbai and Ors.1 Counsel for Respondents concur.
Therefore, the notices and orders impugned in these petitions are 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. Petitions disposed accordingly.
5.
Whichever contention raised in the Petitions not covered by the Hexaware Technologies (Supra) is kept open to be raised, should the need arise.
(Dr. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.) Judgment pronounced on 3rd May 2024 in Writ Petition No.1778 of 2023