Bombay High Court
Goldiam International Ltd vs Deputy Commissioner Of Income Tax ... on 31 August, 2021
Author: Abhay Ahuja
Bench: K.R. Shriram, Abhay Ahuja
3. WPL 17698-21.odt
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
Digitally signed
NIKITA by NIKITA
YOGESH
YOGESH GADGIL
GADGIL Date: 2021.09.02
16:27:37 +0530
WRIT PETITION (L) NO. 17698 OF 2021
Goldiam International Ltd. ... Petitioner
Vs.
Dy. Commissioner of Income Tax,
Central Circle-1(2) & Ors. ... Respondents
Mr. Sampat i/b Mr. Sameer Dalal, Advocate for Petitioner.
Mr. Suresh Kumar, Advocate for Respondents.
CORAM : K.R. SHRIRAM, &
ABHAY AHUJA, JJ.
DATE : 31st AUGUST 2021
P.C. :
1. This petition is mpugning notice issued under Section 148 of the Income Tax Act, 1961 as amended and notifications/circulars issued thereunder. By these notifications/circulars, the Income Tax Act has been amended and certain time limits prescribed under the Act has been extended. According to petitioners, the extension of time limit granted under The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 is ultra vires and respondents cannot unilaterally extend the time period for issuing reopening notices under Section 148.
Nikita Gadgil 1 of 2
3. WPL 17698-21.odt
2. There are various other petitions which have been filed and the Court has been pleased to direct notice to respondents and Attorney General for India and one of the lead matter is Writ Petition No.1334 of 2021 - Tata Communications Transformation Services Limited V/s. Assistant Commissioner of Income Tax 14 (1) 2, Mumbai and others.
3. The petition listed above also require to be considered. Therefore, petitions admitted.
Rule.
Rule made returnable on 13th September 2021.
4. Till next date, no further action be taken on the impugned notices/circulars qua petitioners.
5. Notice be also issued to the office of the Attorney General for India.
6. Reply to be filed and copy served on or before 7 th September 2021. Since there are many petitions, which are almost identical to the issue in the present petition, respondents are expected to file the reply within the time prescribed above. Rejoinder, if any, to be filed and copy served on or before 10th September 2021.
7. Ad-interim, if any, to continue until further orders.
(ABHAY AHUJA, J) (K.R.SHRIRAM, J) Nikita Gadgil 2 of 2