Jamson Securities Private Limited v. Assistant Commissioner Of Income Tax-Circle-4(3)(1)

6-wp-4165-2024.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.4165 OF 2024 Jamson Securities Pvt. Ltd., .. Petitioner.

Versus

Assistant Commissioner of Income Tax Circle 4(3)(1) & Others .. Respondents.

Adv. Dharan Gandhi (through V. C.), for the Petitioner. Adv. Shilpa Goel, for the Respondents.

CORAM:

B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ.

DATE:

JUNE 24, 2025 P. C.

The above Writ Petition was disposed of by order dated 12th August, 2024. By that order, the above Writ Petition was allowed and the notices dated 21st March, 2024, 31st March, 2024, 3rd April, 2024 and 16th April, 2024 issued under Section 148 A(b); the order passed under Section 148 A(d) dated 25th April, 2024 and the notice issued under Section 148 also dated 25th April, 2024 all under the Income Tax Act, 1961, were quashed and set aside.

The matter has been moved today because it appears that notwithstanding this order, the Assessing Officer is proceeding with the reJUNE 24, 2025 S.R.JOSHI

6-wp-4165-2024.doc assessment proceedings and is now issuing notices under Sections 143(2) and 142(1) of the IT Act.

Ms. Goel, the learned Counsel appearing on behalf of Respondent Nos. 1 and 2 informed the Court that the authority issuing these notices have in fact being notified of the order dated 12th August, 2024 and she seeks time to get an explanation from the concerned Faceless Assessing Officer.

At the request of Ms. Goel we place this matter on 1st July, 2025. In the meanwhile, we direct that no further proceedings shall be taken by the Faceless Assessing Officer in pursuance of the notices issued by him under Sections 143(2) and 142(1) of the IT Act. We trust and hope that there will be no further violation, especially of this order. Stand over to 1st July, 2025.

This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax [FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.] JUNE 24, 2025 S.R.JOSHI