Paras Mahendra Shah v. Union Of India

15-WP-3148-2024.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

O. O. C. JURISDICTION WRIT PETITION NO. 3148 OF 2024 Digitally signed by SHRADDHA KAMLESH TALEKAR Date:

2024.07.15 19:20:26 +0530 Paras Mahendra Shah

...Petitioner

Versus

1. Union of India & Ors.

...Respondents

SHRADDHA KAMLESH TALEKAR Mr. Bharat Raichandani a/w. Mr. Prathamesh Gargate i/b UBR Legal Advocates for Petitioner.

Mr. Ravi Rattesir, Advocate for Respondents.

CORAM

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

Date : July 15, 2024 PC :

1.

Mr. Raichandani, Learned Counsel for the Petitioner states that the challenge raised in this Petition will stand covered by the decision of this Court in the case of Hexaware Technologies Limited Vs. Assistant Commissioner of Income Tax & 4 Ors. 1 inasmuch as the impugned notice dated 22 March, 2024 under Section 148A(b) of the Income Tax Act, 1961 ("the Act") has been issued by the Jurisdictional Assessing Officer ("JAO"), which according to him is contrary to the provisions of Section 151A of the Act.

1 (2024) 464 ITR 430 July 15, 2024 Shraddha Talekar, PS

15-WP-3148-2024.doc 2.

Learned Counsel for the Respondents to take instructions in this regard.

3.

Stand over to 16 July, 2024.

[ SOMASEKHAR SUNDARESAN, J.] [G.S. KULKARNI, J.] July 15, 2024 Shraddha Talekar, PS