Bombay High Court
Heena Ketan Panditpautra vs Income Tax Officer Ward 26(1)(1) And 2 ... on 14 July, 2021
Author: Abhay Ahuja
Bench: Sunil P. Deshmukh, Abhay Ahuja
7 to 14 WP(L) 14958-2021 (common order).doc
Anand IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION (L) NO. 14958 OF 2021
Heena Ketan Panditpautra .Petitioner
Vs.
Income Tax Officer - Ward - 26(1)(1), Mumbai .Respondents
& ors.
Mr. Devendra Jain a/w Ms Radha Halbe, Advocate, for the
Petitioner
Mr. Sham Walve, Advocate, for the Respondents
AND
WRIT PETITION (L) NO. 14960 OF 2021
Ketan Chimanlal Panditpautra .Petitioner
Vs.
Income Tax Officer - Ward - 26(2)(1), Mumbai .Respondents
& ors.
Mr. Devendra Jain a/w Ms Radha Halbe, Advocate, for the
Petitioner
Mr. Sham Walve, Advocate, for the Respondents
AND
WRIT PETITION (L) NO. 14962 OF 2021
Ocean Trexim Pvt. Ltd. .Petitioner
Vs.
Income Tax Officer - Ward - 14(2)(1), Mumbai .Respondents
& ors.
Mr. Devendra Jain a/w Ms Radha Halbe, Advocate, for the
Petitioner
Mr. Suresh Kumar, Advocate, for the Respondents
1 of 4
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7 to 14 WP(L) 14958-2021 (common order).doc
AND
WRIT PETITION (L) NO. 14964 OF 2021
Ketan Panditpautra (HUF) .Petitioner
Vs.
Income Tax Officer - Ward - 26(2)(1), Mumbai .Respondents
& ors.
Mr. Devendra Jain a/w Ms Radha Halbe, Advocate, for the
Petitioner
Mr. Sham Walve, Advocate, for the Respondents
AND
WRIT PETITION (L) NO. 14965 OF 2021
Ketan Chimanlal Panditpautra .Petitioner
Vs.
Income Tax Officer - Ward - 26(2)(1), Mumbai .Respondents
& ors.
Mr. Devendra Jain a/w Ms Radha Halbe, Advocate, for the
Petitioner
Mr. Sham Walve, Advocate, for the Respondents
AND
WRIT PETITION (L) NO. 14966 OF 2021
Ocean Trexim Pvt. Ltd. .Petitioner
Vs.
Income Tax Officer - Ward - 14(2)(1), Mumbai .Respondents
& ors.
Mr. Devendra Jain a/w Ms Radha Halbe, Advocate, for the
Petitioner
Mr. Suresh Kumar, Advocate, for the Respondents
AND
WRIT PETITION (L) NO. 14969 OF 2021
2 of 4
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7 to 14 WP(L) 14958-2021 (common order).doc
Muthuswamy Konar .Petitioner
Vs.
Income Tax Officer - Ward - 34(2)(1), Mumbai .Respondents
& ors.
Mr. Devendra Jain a/w Ms Radha Halbe, Advocate, for the
Petitioner
Mr. Sham Walve, Advocate, for the Respondents
AND
WRIT PETITION (L) NO. 14970 OF 2021
Heena Ketan Panditpautra .Petitioner
Vs.
Income Tax Officer - Ward - 26(1)(1), Mumbai .Respondents
& ors.
Mr. Devendra Jain a/w Ms Radha Halbe, Advocate, for the
Petitioner
Mr. Sham Walve, Advocate, for the Respondents
CORAM : SUNIL P. DESHMUKH &
ABHAY AHUJA, JJ.
DATE : 14.07.2021
( THROUGH VIDEO CONFERENCING )
P. C.
. Mr. Devendra Jain, learned counsel for the Petitioners
states that despite enforcement of the amended Income Tax Act, 1961 with effect from 01.04.2021, the Respondents purport to invoke repealed provisions of Section 148 of the Income Tax Act without following provisions of amended Act, issuing notice dated 3 of 4 ::: Uploaded on - 17/07/2021 ::: Downloaded on - 21/09/2021 06:35:57 ::: 7 to 14 WP(L) 14958-2021 (common order).doc 07.06.2021. He also questions validity of explanation A(a) of Notification No. 20/21. He submits that in similar situation, validity of explanation A(a) of Notification 20/21 under the Taxation And Other Laws (Relaxation And Amendment Of Certain Provisions) Act, 2020 has been challenged in W. P. No. 1334 of 2021 and on 05.07.2021 in Tata Communications Transformation Services Limited Vs. Assistant Commissioner of Income Tax, Mumbai & ors. and this Court had issued notice, protecting the interest of the Petitioner.
2. Issue notices to the Respondents and Attorney General of India, returnable on 02.08.2021.
3. Mr. Walve, Advocate waives service on behalf of the Respondents.
4. Till the returnable date, no further action be taken based on the impugned notice dated 07.06.2021. ( ABHAY AHUJA, J. ) ( SUNIL P. DESHMUKH, J. ) 4 of 4 ::: Uploaded on - 17/07/2021 ::: Downloaded on - 21/09/2021 06:35:57 :::