Bombay High Court
Godrej And Boyce Manufacturing Co. Ltd vs Assistant Commissioner Of Income Tax, ... on 19 December, 2019
Author: M. S. Karnik
Bench: Nitin Jamdar, M. S. Karnik
13 wp 3555-19.doc
Urmila Ingale IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 3555 OF 2019
Godrej and Boyce Manufacturing Co. Ltd. ... Petitioner
Vs.
Assistant Commissioner of Income Tax, Circle 1 ... Respondent
Mr.Percy Pardiwalla Senior Advocate a/w Mr.Autl Jasani, for
Petitioner.
Mr.Suresh Kumar, for Respondents.
CORAM : NITIN JAMDAR &
M. S. KARNIK, JJ.
DATE : 19 DECEMBER, 2019.
P. C. :
. By this Petition under Article 226 of the Constitution of
India, the Petitioner challenges the notice issued under section 148 of the Income Tax Act, 1961 dated 30 March 2019 seeking to reopen the assessment for the year 2012-13. The Petitioner has challenged the notice on the ground that the jurisdictional requirements for reopening the assessment are absent in the present case.
2. Learned Counsel for the Respondent at the outset seeks time to take instructions and file reply, if necessary.
3. Considering the averments made in the Petition and also that the Respondents are seeking time, we are of the opinion that the 1/2 13 wp 3555-19.doc case is made out for grant of ad-interim order, therefore, there shall be ad-interim stay to the impugned notice in the meanwhile.
4. Stand over to 25 February 2020.
[M. S. KARNIK, J.] [NITIN JAMDAR, J.]
Digitally
Urmila signed by
Urmila P. Ingle
P. Date:
2019.12.21
Ingle 11:14:36
+0530
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