Navdurga Advisory Private Ltd., Nagpur v. Deputy Commissioner Of India Tax/Assistant Commissioner Of Income Tax, Nagpur And ORS.

ORDER DATED 28/03/2025 1 10-wp 1316.2025.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

NAGPUR BENCH, NAGPUR WRIT PETITION NO. 1316 OF 2025 ( Navdurga Advisory Pvt. Ltd. Nagpur vs. Deputy Commissioner of Income Tax and others ) Office Notes, Office Memorandum of Coram, appearances, Court's orders of the directions Court's or Judge's order and Registrar's orders.

Mr. Kapil Hirani, Advocate for the petitioner. Ms.Aishwarya Karnik, Advocate h/f Mr. B.N.Mohta, Advocate for respondents.

CORAM : AVINASH G. GHAROTE AND ABHAY J. MANTRI, J .

ATE : MARCH 28, 2025 1) Relying upon Ghanashyam Mishra and Sons Pvt.Ltd. vs. Edelweiss Asset Reconstruction Company Ltd. Through the Director and others, 2021 (9) SCC 657, the learned counsel for petitioner submits that since a resolution plan came to be approved on 22/12/2023 the impugned notice dated 18/04/2024 (page 241) issued under Section 148 of the Income Tax Act, 1961 cannot be sustained.

2) Issue notice for final disposal returnable on 09/04/2025.

3) Mr.Mohta, learned counsel waives notice for service of notice on behalf of respondents.

(ABHAY J. MANTRI, J.) (AVINASH G. GHAROTE, J.) KOLHE Signed by: Mr. Ravikant Kolhe Designation: PA To Honourable Judge Date: 29/03/2025 13:32:36