Bharti Axa Life Insurance Company Limited v. Assistant Commissioner Of Ncome Tax Circle 4(1)(1) Mumbai And ORS

Digitally signed by SAYYED SAEED ALI AHMED ALI Date:

2025.04.16 10:41:06 +0530 SAYYED SAEED ALI AHMED ALI 1 16.WP.826.25.docx Revati

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 826 OF 2025 Bharti Axa Life Insurance Company Limited

...Petitioner

Versus

Assistant Commissioner of Income Tax 4(1)(1) Mumbai and Ors.

...Respondents

______________________________________________________ Mr Rohit Jain through VC a/w Sofiya Shanmugam i/by Vaish Associates Advocates, for the Petitioner.

Mr Swapna Gokhale, for the Respondent.

______________________________________________________

CORAM

M.S. Sonak & Jitendra Jain, JJ.

DATED:

15 April 2025 PC:- 1.

Heard learned counsel for the parties.

2.

In this case, the Assessment order has been issued on 30 March 2025.

3.

In similar cases, we have relegated the parties to avail of the alternate statutory remedy of Appeal instead of entertaining the Writ Petition (see order dated 7 April 2025 in Writ Petition (L) No.6140 of 2025.) 4.

Accordingly, by following the same reasoning and by granting the Petitioner the same liberties we dispose of this Petition.

5.

All contentions of all parties are left open.

2 16.WP.826.25.docx 6.

If the Petitioner institutes an Appeal, the same must be decided on its own merits and in accordance with law. (Jitendra Jain, J) (M.S. Sonak, J)