Kotak Mahindra Life Insurance Company Limited 2016 17 v. Assistant Commissioner Of Income Tax, Central Circle 5(3), Mumbai
Sayyed Sr. Nos.5 to 8 & 18 to 20.docx IN IN THE THE HIGH HIGH COURT COURT OF OF JUDICATURE JUDICATURE AT AT BOMBAY BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.309 WRIT PETITION NO.309 OF 2025 OF 2025 U. D. Patel & Co. Private Limited U. D. Patel & Co. Private Limited ...
...Petitioner
Petitioner
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Versus
Income Tax Officer Ward 2(3)(3), Income Tax Officer Ward 2(3)(3), Mumbai & Ors.
Mumbai & Ors.
...
...Respondents
Respondents AND AND WRIT PETITION NO.424 WRIT PETITION NO.424 OF 2025 OF 2025 Aditya Birla Sun Life Insurance Aditya Birla Sun Life Insurance Company Limited Company Limited ...
...Petitioner
Petitioner
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Versus
Assistant Commissioner of Income-tax Assistant Commissioner of Income-tax Central Circle - 5(3) Mumbai & Ors.
Central Circle - 5(3) Mumbai & Ors.
...Respondents
...Respondents
AND AND WRIT PETITION NO.428 WRIT PETITION NO.428 OF 2025 OF 2025 Kotak Mahindra Life Insurance Kotak Mahindra Life Insurance Company Limited Company Limited ...
...Petitioner
Petitioner
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Versus
Assistant Commissioner of Income-tax Assistant Commissioner of Income-tax Central Circle - 5(3) Mumbai & Ors.
Central Circle - 5(3) Mumbai & Ors.
...Respondents
...Respondents
AND AND WRIT PETITION NO.430 WRIT PETITION NO.430 OF 2025 OF 2025 Aditya Birla Sun Life Insurance Aditya Birla Sun Life Insurance Company Limited Company Limited ...
...Petitioner
Petitioner
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Versus
Assistant Commissioner of Income-tax Assistant Commissioner of Income-tax Central Circle - 5(3) Mumbai & Ors.
Central Circle - 5(3) Mumbai & Ors.
...Respondents
...Respondents
AND AND WRIT PETITION (L) NO.2440 OF 2025 WRIT PETITION (L) NO.2440 OF 2025 Aditya Birla Sun Life Insurance Aditya Birla Sun Life Insurance Company Limited Company Limited ...
...Petitioner
Petitioner
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Versus
Assistant Commissioner of Income-tax Assistant Commissioner of Income-tax Central Circle - 5(3) Mumbai & Ors.
Central Circle - 5(3) Mumbai & Ors.
...Respondents
...Respondents
Sayyed Sr. Nos.5 to 8 & 18 to 20.docx AND AND WRIT PETITION (L) NO.2466 OF 2025 WRIT PETITION (L) NO.2466 OF 2025 Aditya Birla Sun Life Insurance Aditya Birla Sun Life Insurance Company Limited Company Limited ...
...Petitioner
Petitioner
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Versus
Assistant Commissioner of Income-tax Assistant Commissioner of Income-tax Central Circle - 5(3) Mumbai & Ors.
Central Circle - 5(3) Mumbai & Ors.
...Respondents
...Respondents
AND AND WRIT PETITION (L) NO.2630 OF 2025 WRIT PETITION (L) NO.2630 OF 2025 Procter & Gamble Hygiene and Procter & Gamble Hygiene and Health Care Limited Health Care Limited ...
...Petitioner
Petitioner
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Versus
Deputy Commissioner of Income Tax Deputy Commissioner of Income Tax Circle - 2(3)(1), Mumbai & Ors.
Circle - 2(3)(1), Mumbai & Ors.
...Respondents
...Respondents
_____________________________________________________ Mr. Sameer G. Dalal i/b. Neelam C. Jadhav for Petitioner in Mr. Sameer G. Dalal i/b. Neelam C. Jadhav for Petitioner in WP/309/25.
WP/309/25.
Mr. Madhur Agrawal i/b. Mr. Atul K Mr. Madhur Agrawal i/b. Mr. Atul K. Jasani for Petitioner in Jasani for Petitioner in WP/424/25, WP/424/25, WP/428/25, WP/430/25, WPL/2440/25, WPL/2466/25. WP/428/25, WP/430/25, WPL/2440/25, WPL/2466/25. Mr. Harsh Kapadia i/b. Mr. Atul K. Jasani for Petitioner in WPL/2630/25 Mr. Harsh Kapadia i/b. Mr. Atul K. Jasani for Petitioner in WPL/2630/25 Ms. Samiksha Kanani for Respondents in WP/309/25 & WPL/2630/25. Ms. Samiksha Kanani for Respondents in WP/309/25 & WPL/2630/25. Mr. J. S. Saluja for Respondents in WP/424/25, WP/428/25, Mr. J. S. Saluja for Respondents in WP/424/25, WP/428/25, WP/430/25, WPL/2440/25, WPL/2466/25.
WP/430/25, WPL/2440/25, WPL/2466/25.
_____________________________________________________ CORAM :
M. S. Sonak & Jitendra Jain, JJ.
DATED : 11 February 2025 PC.:- 1.
Heard learned counsel for the parties.
Heard learned counsel for the parties.
2.
Learned counsel for the parties state that similar Petitions Learned counsel for the parties state that similar Petitions have been admitted by this Court. The learned counsel for the Petitioner have been admitted by this Court. The learned counsel for the Petitioner refers to the decision of the Coordinate Bench of this Court in refers to the decision of the Coordinate Bench of this Court in J D J D Printers Pvt Ltd Vs. The Income Tax Officer - 15(1)(2) & Ors. Printers Pvt Ltd Vs. The Income Tax Officer - 15(1)(2) & Ors. 1 which which Writ Petition No.12187 of 2024
Sayyed Sr. Nos.5 to 8 & 18 to 20.docx was admitted on 10 September 2024 and interim relief was also was admitted on 10 September 2024 and interim relief was also granted.
granted.
3.
Accordingly, we issue Rule in this Petition. The learned Accordingly, we issue Rule in this Petition. The learned counsel for the Respondents waive service after Rule. counsel for the Respondents waive service after Rule. 4.
Pending the hearing and final disposal of this Petition, there Pending the hearing and final disposal of this Petition, there shall be a stay to the impugned notice under Section 148 of the Income shall be a stay to the impugned notice under Section 148 of the Income Tax Act, 1961 and other proceedings arising under the said notice are Tax Act, 1961 and other proceedings arising under the said notice are also stayed.
also stayed.
5.
Learned counsel for the Respondent tenders affidavit-in-reply. Learned counsel for the Respondent tenders affidavit-in-reply. Learned counsel for the Petitioner seeks leave to file rejoinder. Leave is Learned counsel for the Petitioner seeks leave to file rejoinder. Leave is granted. Such rejoinder should be filed and served within four weeks granted. Such rejoinder should be filed and served within four weeks from today.
from today.
6.
Tag this matter with Writ Petition No.12187 of 2024. Tag this matter with Writ Petition No.12187 of 2024. 7.
Liberty to the parties to apply after appropriate orders are Liberty to the parties to apply after appropriate orders are passed by Hon'ble Supreme Court and / or final decision of the Hon'ble passed by Hon'ble Supreme Court and / or final decision of the Hon'ble Supreme Court in the challenge to this Court's decision in Supreme Court in the challenge to this Court's decision in Hexaware Hexaware Technologies Limited Vs Assistant Commissioner of Income Tax & Ors. Technologies Limited Vs Assistant Commissioner of Income Tax & Ors.2. (Jitendra Jain, J.) (M. S. Sonak, J.) (2024) 464 ITR 43 Signed by: Sayyed Saeed Ali Designation: PA To Honourable Judge Date: 12/02/2025 12:27:54