Bombay High Court
P Mody Jewels Private Limited vs Income Tax Officer Ward - 5 (2) (1) And 4 ... on 12 December, 2022
Author: Abhay Ahuja
Bench: Dhiraj Singh Thakur, Abhay Ahuja
9. WP 3725-22.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
9. WRIT PETITION NO. 3725 OF 2022
P. Mody Jewels Private Limited ...Petitioner
V/s.
Income Tax Officer Ward 5(2)(1) and 4 Ors. ...Respondents
AND
10. WRIT PETITION NO. 3863 OF 2022
Godrej Properties Ltd. ...Petitioner
V/s.
The Assistant Commissioner of Income Tax
Of Income Tax Circle 14(1) (2) & Ors. ...Respondents
AND
11. WRIT PETITION NO. 4076 OF 2022
Kiran Harakhchand Bhayani ...Petitioner
V/s.
The Income Tax Officer Ward 9(2)(1) & Ors. ...Respondents
AND
12. WRIT PETITION NO. 4094 OF 2022
Famy Care Pvt. Ltd. ...Petitioner
V/s.
The Assistant Commissioner of Income Tax
Of Income Tax Circle 2 (1) (1) & Ors. ...Respondents
AND
13. WRIT PETITION NO. 4132 OF 2022
Shapoorji Pallonji Mistry ...Petitioner
V/s.
Income Tax Officer Ward 3) (2) & Ors. ...Respondents
Nikita Gadgil 1/9
9. WP 3725-22.doc
AND
14. WRIT PETITION NO. 4597 OF 2022
Shapoorji Pallonji Mistry ...Petitioner
V/s.
Income Tax Officer, International
Tax Ward 3(2)(1) & Ors. ...Respondents
AND
15. WRIT PETITION NO. 4616 OF 2022
Shri Riddhisiddhi Infrarealty Pvt. Ltd. ...Petitioner
V/s.
Income Tax Officer Ward 13 (2)(1) & Ors. ...Respondents
Digitally
signed by
AND
16. WRIT PETITION NO. 5060 OF 2022
NIKITA
NIKITA YOGESH
YOGESH GADGIL
Date:
GADGIL 2022.12.14
10:08:43
+0530
Rizwana Ashraf Nathani ...Petitioner
V/s.
Income Tax Officer Ward 23 (3)(6) & Ors. ...Respondents
AND
17. WRIT PETITION (L) NO. 13814 OF 2022
Dominion Diamond (India) Pvt. Ltd. ...Petitioner
V/s.
Assistant Commissioner Of Income Tax
Circle 5 (1)(1) & Ors. ...Respondents
AND
18. WRIT PETITION (L) NO. 23369 OF 2022
Bimal Desai Huf And Anr. ...Petitioners
V/s.
The Income Tax Officer, Ward 26 (1)(1) & Ors. ...Respondents
Nikita Gadgil 2/9
9. WP 3725-22.doc
AND
19. WRIT PETITION (L) NO. 25803 OF 2022
Shriraj Dakshesh Dhruv ...Petitioner
V/s.
Assistant Commissioner Of Income Tax
Circle - 22 (1) & Ors. ...Respondents
AND
20. WRIT PETITION (L) NO. 26913 OF 2022
WITH
WRIT PETITION (L) NO.26915 OF 2022
Siemens Limited ...Petitioner
V/s.
Deputy Commissioner of Income Tax
Officer, Circle 8(2)(1) & Ors. ...Respondents
WITH
WRIT PETITION NO. 4869 OF 2022
Krishnakumar Gangadhar Agrawal ...Petitioner
V/s.
Assistant Commissioner Of Income Tax ...Respondent
AND
21. WRIT PETITION (L) NO. 27064 OF 2022
City And Industrial Development
Corporation Of Maharashtra Ltd. ...Petitioner
V/s.
Assistant Commissioner Of Income Tax,
Circle 15(1)(2), Mumbai & Ors. ...Respondents
Nikita Gadgil 3/9
9. WP 3725-22.doc
AND
22. WRIT PETITION (L) NO. 27166 OF 2022
WITH
WRIT PETITION (L) NO. 27148 OF 2022
L And T Investment Management Ltd. ...Petitioner
V/s.
Income Tax Officer, Ward 2(2) & Ors. ...Respondents
AND
23. WRIT PETITION (L) NO. 27236 OF 2022
Mayuresh ...Petitioner
V/s.
Income Tax Officer, Ward 19(3), Mumbai & Ors. ...Respondents
AND
24. WRIT PETITION (L) NO. 28247 OF 2022
Firdaus Arshad Nathani ...Petitioner
V/s.
Income Tax Officer Ward 22(1)(6) & Ors. ...Respondents
AND
25. WRIT PETITION (L) NO. 28259 OF 2022
Mahefuza Alimohamed Nathani ...Petitioner
V/s.
Income Tax Officer Ward 22(1)(6) & Ors. ...Respondents
AND
26. WRIT PETITION (L) NO. 28582 OF 2022
Piramal Enterprises Limited ...Petitioner
V/s.
Deputy Commissioner Of Income
Tax Circle 8(2)(1) Mumbai & Ors. ...Respondents
AND
27. WRIT PETITION (L) NO. 28587 OF 2022
The New India Assurance Co. Ltd. ...Petitioner
V/s.
Assistant Commissioner Of Income Tax
Circle 3 (2)(1) & Ors. ...Respondents
Nikita Gadgil 4/9
9. WP 3725-22.doc
AND
28. WRIT PETITION (L) NO. 28814 OF 2022
Ramrichhpal Rameshwardas Agarwal ...Petitioner
V/s.
Income Tax Officer Ward 23 (3)(6) & Ors. ...Respondents
AND
29. WRIT PETITION (L) NO. 32151 OF 2022
Parker Hannifin India Private Ltd. ...Petitioner
V/s.
Assistant Commissioner Of Income-Tax,
Central Circle 15(1)(1), Mumbai & Ors. ...Respondents
AND
30. WRIT PETITION (L) NO. 32622 OF 2022
Pratik Mukesh Somaiya ...Petitioner
V/s.
Income Tax Officer,
Ward 26(2)(1), Mumbai & Ors. ...Respondents
AND
32. WRIT PETITION (L) NO. 33163 OF 2022
Chandra Nirmalkumar Kothari ...Petitioner
V/s.
The Income Tax Officer-27 (1)(1) & Ors. ...Respondents
AND
33. WRIT PETITION (L) NO. 33335 OF 2022
Santosh Kashinath Padhi ...Petitioner
V/s.
Assistant Commissioner Of Income Tax,
Circle 22 (1), Mumbai & Ors. ...Respondents
AND
34. WRIT PETITION (L) NO. 34468 OF 2022
Rajesh Mahesh Gupta ...Petitioner
V/s.
Income-Tax Officer-19(2)(4) & Ors. ...Respondents
Nikita Gadgil 5/9
9. WP 3725-22.doc
AND
35. WRIT PETITION (L) NO. 35081 OF 2022
Tulika Maheshwari ...Petitioner
V/s.
Assistant Commissioner Of Income-Tax
Central Circle 19 (3), Mumbai & Ors. ...Respondents
AND
36. WRIT PETITION (L) NO. 35100 OF 2022
Madangopal Maheshwari (HUF) ...Petitioner
V/s.
Income - Tax Officer,
Ward 19(1)(5), Mumbai & Ors. ...Respondents
AND
37. WRIT PETITION (L) NO. 35761 OF 2022
Garuda Motors Private Limited ...Petitioner
V/s.
Income Tax Officer, Ward 2(1)(3) Mumbai & Ors. ...Respondents
AND
38. WRIT PETITION (L) NO. 36221 OF 2022
Shah And Sanghavi Properties ...Petitioner
V/s.
Income Tax Officer, Ward 22(3)(1) Mumbai & Ors....Respondents
AND
39. WRIT PETITION (L) NO. 36223 OF 2022
Virendra Ship Recyclers LLP ...Petitioner
V/s.
Assistant Commissioner Of Income Tax
Circle 17 (1) & Ors. ...Respondents
AND
40. WRIT PETITION (L) NO. 36298 OF 2022
Hubtown Limited ...Petitioner
V/s.
Assistant Commissioner Of Income Tax
Income-Tax Officer-2(4) & Ors. ...Respondents
Nikita Gadgil 6/9
9. WP 3725-22.doc
AND
41. WRIT PETITION (L) NO. 36929 OF 2022
Karp Impex Ltd ...Petitioner
V/s.
Dy Commissioner Of Income
Tax Circle 5 (2) (1) ...Respondent
AND
42. WRIT PETITION (L) NO. 36998 OF 2022
Shalimar Housing And Finance Ltd. ...Petitioner
V/s.
The Income Tax Officer Ward 5(3)(1) & Ors. ...Respondents
.......
Mr. Sameer Dalal i/b Mr. Dharan V. Gandhi, for Petitioner in
WP/3725/2022, WP/4616/2022 & WPL/33163/2022
Mr. Jitendra Jain i/b Mr. Atul K. Jasani, for Petitioner in
WP/3863/2022
Mr. Dhaval Shah, for Petitioner in WP/4076/2022
Mr. P.J. Pardiwalla, Senior Advocate with Mr. Sukhsagar Syal i/b Mr.
Atul K. Jasani, for Petitioner in WP/4094/2022
Mr. K. Gopal with Mr. Om Kandalkar, for Petitioner in WP/4132/2022 &
WP/4597/2022
Mr. Hiro Rai i/b Mr. Atul K. Jasani, for Petitioner in WP/5060/2022,
WPL/28247/2022 & WPL/28259/2022
Mr. J.D. Mistri, Senior Advocate with Mr. Madhur Agrawal i/b Mr. Atul
K. Jasani, for Petitioner in WPL/13814/2022 & WPL/27064/2022
Mr. Jitendra Jain i/b Mr. Atul K. Jasani, for Petitioner in
WPL/23369/2022
Mr. J.D. Mistri, Senior Advocate with Mr. Nitesh Joshi i/b Mr. Atul K.
Jasani, for Petitioner in WPL/25803/2022
Nikita Gadgil 7/9
9. WP 3725-22.doc
Mr. P.J. Pardiwalla, Senior Advocate with Mr. Jeet Kamdar, Mr. Harsh
Kapadia, Mr. Sukhsagar Syal & Mr. Gunjan Kakad i/b Mr. Atul K. Jasani,
for Petitioner in WP/4094/2022
Mr. P.J. Pardiwalla, Senior Advocate with Mr. Jeet Kamdar i/b Mr. Atul
K. Jasani, for Petitioner in WPL/27166/2022 & WPL/33335/2022
Mr. Nitesh Joshi i/b Mr. Atul K. Jasani, for Petitioner in
WPL/27236/2022
Mr. Madhur Agrawal i/b Mr. Atul K. Jasani, for Petitioner in
WPL/28582/2022
Mr. P.J. Pardiwalla, Senior Advocate with Mr. Harsh Kapadia i/b Mr.
Atul K. Jasani, for Petitioner in WPL/28587/2022
Mr. Nishant Thakkar with Ms. Jasmin Amalsadvala i/b Mint &
Confreres, for Petitioner in WP/4869/2022
Mr. Vipul Shah, for Petitioner in WPL/28814/2022
Mr. Atul K. Jasani, for Petitioner in WPL/32151/2022
Mr. Ashish Jain i/b Ms. Radha Halbe, for Petitioner in
WPL/32622/2022
Ms. Shobha Jagtiani with Mr. Gautam Thaker i/b D.M. Harish & Co.,
for Petitioner in WPL/34468/2022
Mr. Gautam S. Thacker i/b Ms. Jinal Shah, for Petitioner in
WPL/35081/2022 & WPL/35100/2022
Mr. Ranit Basu with Ms. Maitri Malde, for Petitioner in
WPL/35761/2022
Mr. Harsh R. Kothari, for Petitioner in WPL/36221/2022 &
WPL/36223/2022
Mr. Upendra Lokegaonkar i/b Mint & Confreres, for WPL/36298/2022
Mr. Madhur Agrawal with Mr. Abhishek Khandelwal, for Petitioner in
Nikita Gadgil 8/9
9. WP 3725-22.doc
WPL/36929/2022
Mr. Madhur Agrawal with Mr. Fenil Bhatt & Mr. Yash Prakash i/b PDS
Legal, for Petitioner in WPL/36998/2022
Mr. Suresh Kumar, Mr. Akhileshwar Sharma, Mr. Ajeet Manwani, Ms.
Swapna Gokhale, Mr. Devvrat Singh, Ms. Samiksha Kanani & Ms.
Shilpa Goel, for Respondents - Revenue
CORAM : DHIRAJ SINGH THAKUR &
ABHAY AHUJA, J.
DATE : 12th DECEMBER 2022 P.C. :
1. At the request of Mr. Suresh Kumar, learned counsel for the Respondents-Revenue, stand over to 9th January, 2023.
2. In the meantime, ad-interim relief granted earlier shall continue to operate till the next date.
(ABHAY AHUJA, J.) (DHIRAJ SINGH THAKUR J.) Nikita Gadgil 9/9