Prestige Mulund Realty Pvt. Ltd. v. The Income-Tax Officer Ward-14(2)(1)-Mumbai

by PRASHANT VILAS RANE Date:

2024.07.30 13:42:10 +0530 PRASHANT VILAS RANE 39WP3514-24.DOC pvr

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 3514 OF 2024 Prestige Mulund Realty Pvt.Ltd.

...Petitioner

Versus

The Income Tax Officer Ward-14(2)(1)-Mumbai & Ors.

...Respondents

---- Mr. Mr. T. Suryanarayana, Senior Advocate with Ms. Mayuri K. V. , Ms. Aasavari Kadam, for Petitioner.

Mr. Akhileshwar Sharma, for Respondents.

CORAM:

G. S. KULKARNI & SOMASEKHAR SUNDARESAN, JJ.

DATE 29 JULY 2024 _______________________ P.C.

1.

Stand over to 12 August 2024. High On Board.

2.

Reply Affidavit is already filed. Rejoinder, if any, be placed on record within 10 days from today and a copy of the same be served on the Advocate for the respondents.

3.

Till the adjourned date of hearing, there shall be ad-interim relief in terms of prayer clause (d) which reads thus:

(d) pending the hearing and final disposal of this Petition, this Hon'ble Court may be pleased to restrain the Respondents from acting upon the impugned notice dated 3Oth March, 2024 (Exhibit-"G" hereto) issued by Respondent No.1 under section 148 of the Act reopening the assessment for the AY 2020-21 and/or proceeding further in any manner whatsoever by way of reassessment or otherwise in respect thereof. The Petitioner apprehends that the Respondents, pursuant to the aforesaid impugned notice, will proceed to make a reassessment upon the Petitioner for the relevant 29 JULY 2024

39WP3514-24.DOC A Y and will raise huge demands pursuant thereto and take coercive steps for the recovery of the same. The Petitioner states that this will cause him severe prejudice, grave hardship and unnecessary harassment. Such action of the Respondents will also result in the Petition being rendered infructuous;"

4.

Parties are put to notice that the parties would be heard on the adjourned date of hearing and an endeavour would be made to dispose of the petition.

5.

To be heard alongwith Writ Petition No.1614 of 2024. (SOMASEKHAR SUNDARESAN, J.) (G. S. KULKARNI , J.) 29 JULY 2024