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Bombay High Court

State Bank Of India vs Assistant Commissioner Of Income Tax, ... on 18 July, 2023

Author: K.R. Shriram

Bench: K.R. Shriram

          Digitally signed
MEERA by MEERA
       MAHESH                                         1/8            PRODUCTION-wpl-38930-22&ors.doc
MAHESH JADHAV
JADHAV Date:
       2023.07.19
          14:45:44 +0530
                              IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                 ORDINARY ORIGINAL CIVIL JURISDICTION
                                   WRIT PETITION (L) NO. 38930 OF 2022

             AMNS Ports Hazira Ltd.                         ....Petitioner
                    V/s.
             Deputy Commissioner of Income Tax
             Circle 6(1)(1)Mumbai & Ors.                    ....Respondents

                                                     WITH
                                         WRIT PETITION NO. 4383 OF 2022

             AMNS Power Hazira Ltd.                         ....Petitioner
                    V/s.
             Deputy Commissioner of Income Tax
             Circle 6(1)(1)Mumbai & Ors.                    ....Respondents

                                                     WITH
                                         WRIT PETITION NO. 1496 OF 2022

             Novartis Pharma AG                             ....Petitioner
                    V/s.
             Deputy Commissioner of Income Tax
             Circle 3(3)(1)Mumbai & Ors.                    ....Respondents

                                                    WITH
                                      WRIT PETITION (L) NO. 17436 OF 2022

             State Bank of India                            ....Petitioner
                    V/s.
             Assistant Commissioner of Income Tax
             Circle 2(2)(1)Mumbai & Ors.                    ....Respondents

                                                     WITH
                                         WRIT PETITION NO. 1834 OF 2023

             Godrej Agrovet Ltd.                            ....Petitioner
                    V/s.
             Assistant Commissioner of Income Tax
             Circle 14(1)(2)Mumbai & Ors.                   ....Respondents

                                                     WITH
                                         WRIT PETITION NO. 1477 OF 2023

             Meera Jadhav



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Goenka Trading Company                          ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 19(1)Mumbai & Ors.                       ....Respondents

                                         WITH
                             WRIT PETITION NO. 950 OF 2022

Piramal Capital & Housing Finance Ltd.          ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 5(4)Mumbai & Ors.                        ....Respondents

                                         WITH
                             WRIT PETITION NO. 960 OF 2022

Piramal Capital & Housing Finance Ltd.          ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 5(4)Mumbai & Ors.               ....Respondents
                                 WITH
                    WRIT PETITION NO. 924 OF 2022

Piramal Capital & Housing Finance Ltd.          ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 5(4)Mumbai & Ors.               ....Respondents
                                 WITH
                    WRIT PETITION NO. 920 OF 2022

Piramal Capital & Housing Finance Ltd.          ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 5(4)Mumbai & Ors.                        ....Respondents

                                         WITH
                             WRIT PETITION NO. 967 OF 2022

Piramal Capital & Housing Finance Ltd.          ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 5(4)Mumbai & Ors.                        ....Respondents

Meera Jadhav



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                                         WITH
                             WRIT PETITION NO. 972 OF 2022

Piramal Capital & Housing Finance Ltd.          ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 5(4)Mumbai & Ors.                        ....Respondents

                                         WITH
                             WRIT PETITION NO. 956 OF 2022

Piramal Capital & Housing Finance Ltd.          ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 5(4)Mumbai & Ors.                        ....Respondents

                                        WITH
                            WRIT PETITION NO. 3308 OF 2022

BHIL Employees Welfare Fund No.2                ....Petitioner
      V/s.
Additional / Joint / Deputy / Assistant
Commissioner of Income Tax National
Faceless Assessment Centre, Delhi & Ors.        ....Respondents

                                        WITH
                            WRIT PETITION NO. 1725 OF 2023

Pampuben G. Rathod                              ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Central Circle 5(2)Mumbai & Ors.                ....Respondents

                                        WITH
                            WRIT PETITION NO. 1686 OF 2023

Anjali Ashutosh Taparia                         ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 32(1)Mumbai & Ors.                       ....Respondents



Meera Jadhav



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                                         WITH
                             WRIT PETITION NO. 499 OF 2023

Shraddha Estate                                 ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 2(2)(1)Mumbai & Ors.                     ....Respondents

                                       WITH
                         WRIT PETITION (L) NO. 32577 OF 2022

Sterling and Wilson Pvt. Ltd.                   ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 14(1)(2)Mumbai & Ors.                    ....Respondents

                                       WITH
                         WRIT PETITION (L) NO. 32578 OF 2022

Sterling and Wilson Pvt. Ltd.                   ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 14(1)(2)Mumbai & Ors.                    ....Respondents

                                        WITH
                            WRIT PETITION NO. 1960 OF 2023

Procter & Gamble Home Products Pvt Ltd. ....Petitioner
     V/s.
Income Tax Appellate Tribunal Mumbai & Ors....Respondents

                                        WITH
                            WRIT PETITION NO. 1646 OF 2023

Simens Ltd.                                     ....Petitioner
       V/s.
Deputy Commissioner of Income Tax
Circle 8(2)(1)Mumbai & Ors.                     ....Respondents

                                        WITH
                            WRIT PETITION NO. 1681 OF 2023

Sanguinity Trading Co. Pvt. Ltd.                ....Petitioner

Meera Jadhav



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     V/s.
Income Tax Officer Ward 13(2)(1)Mumbai & Ors. ....Respondents

                                        WITH
                            WRIT PETITION NO. 3518 OF 2022

Alliance Bernstein India Growth (Mauritius) Ltd ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 1(3)(1)Mumbai & Ors.                          ....Respondents

                                        WITH
                          WRIT PETITION (L) NO. 5973 OF 2023

Mahan Energen Ltd.                             ....Petitioner
       V/s.
Deputy Commissioner of Income Tax
Circle 6(1)(1)Mumbai & Ors.                    ....Respondents

                                        WITH
                            WRIT PETITION NO. 3863 OF 2022

Godrej Properties Ltd.                         ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 14(1)(2)Mumbai & Ors.                   ....Respondents

                                        WITH
                          WRIT PETITION (L) NO. 4246 OF 2023

Piramal Capital & Housing Finance Ltd.         ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 5(4)Mumbai & Ors.                       ....Respondents

                                        WITH
                            WRIT PETITION NO. 1009 OF 2022

Stock Holding Corporation of India Ltd.        ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 4(2)(1)Mumbai & Ors.                    ....Respondents


Meera Jadhav



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                                        WITH
                            WRIT PETITION NO. 5223 OF 2022

Shiraj Dakshesh Dhruv                          ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 22(1)Mumbai & Ors.                      ....Respondents

                                       WITH
                         WRIT PETITION (L) NO. 41138 OF 2022

Teleperformance Global Services Pvt. Ltd. ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 5(3)(1)Mumbai & Ors.                    ....Respondents

                                        WITH
                          WRIT PETITION (L) NO. 1415 OF 2023

NG Housing Real Estate Developers Pvt. Ltd. ....Petitioner
     V/s.
Income Tax Officer Ward-1(2)(3)Mumbai & Ors.....Respondents

                                        WITH
                            WRIT PETITION NO. 1780 OF 2023

MGN Agro Properties Pvt. Ltd.                  ....Petitioner
      V/s.
Deputy Commissioner of Income Tax
Central Circle 3(3) Mumbai & Ors.              ....Respondents

                                        WITH
                            WRIT PETITION NO. 1093 OF 2023

Pampuben G. Rathod                             ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 5(2)Mumbai & Ors.                       ....Respondents

                                        WITH
                            WRIT PETITION NO. 1128 OF 2023

Pradeep Ghisulal Rathod                        ....Petitioner

Meera Jadhav



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       V/s.
Assistant Commissioner of Income Tax
Circle 5(2) Mumbai & Ors.                      ....Respondents

                                        WITH
                            WRIT PETITION NO. 5183 OF 2022

Sangeeta Pradeep Rathod                        ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 5(2) Mumbai & Ors.                      ....Respondents

                                        WITH
                            WRIT PETITION NO. 5104 OF 2022

Babita Pankaj Rathod                           ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 5(2) Mumbai & Ors.                      ....Respondents

                                       WITH
                         WRIT PETITION (L) NO. 41144 OF 2022

Vernan Private Trust                           ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 22(1) Mumbai & Ors.                     ....Respondents

                                        WITH
                            WRIT PETITION NO. 1738 OF 2023

Santosh Kashinath Padhi                        ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 22(1) Mumbai & Ors.                     ....Respondents

                                       WITH
                         WRIT PETITION (L) NO. 32151 OF 2022

Parker Hannifin India Pvt Ltd.                 ....Petitioner
       V/s.
Assistant Commissioner of Income Tax
Circle 15(1)(1) Mumbai & Ors.                  ....Respondents

Meera Jadhav



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                                        WITH
                            WRIT PETITION NO. 1828 OF 2023

Piramal Enterprises Ltd.                           ....Petitioner
       V/s.
Deputy Commissioner of Income Tax
Circle 8(2)(1) Mumbai & Ors.                       ....Respondents
                                            ----
Mr. Sameer Dalal for petitioners.
                                            ----

                                        CORAM : K.R. SHRIRAM &
                                                FIRDOSH P. POONIWALLA, JJ.

DATED : 18th JULY 2023 P.C. :

1 Not on board. Upon mentioning taken on board. 2 Respondents to file reply and serve a copy thereof on or before 25th August 2023. Rejoinder, if any, to be filed and copy served by 11th September 2023.
3 Petitions be listed on 30th October 2023 for admission. 4 Ad-interim relief granted earlier to continue until 10th November 2023.

(FIRDOSH P. POONIWALLA, J.) (K.R. SHRIRAM, J.) Meera Jadhav ::: Uploaded on - 19/07/2023 ::: Downloaded on - 20/07/2023 22:05:34 :::