Bombay High Court
Niwas Residential And Commercial ... vs Assistant Commissioner Of Income-Tax ... on 19 April, 2022
Author: N.R. Borkar
Bench: K.R. Shriram, N.R. Borkar
907-WP-1732-2022.odt
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 1732 OF 2022
Niwas Residential and Commercial Properties Pvt. Ltd.
(Earlier known as Essar Properties Ltd.) ... Petitioner
Versus
Assistant Commissioner of Income Tax Circle - 7(1)(1)
and others ... Respondents
.........
Ms. Jasmin Amalsadvala instructed by Lumiere Law Partners for the Petitioner.
Mr. Suresh Kumar for the Respondents.
.........
CORAM : K.R. SHRIRAM AND
N.R. BORKAR, JJ.
DATED : APRIL 19, 2022 P.C. :-
1. In this case the notice issued under Section 148 of the Income Tax Act, 1961 (the Act) is dated 4 th June, 2021 but the procedure followed is the old procedure which came to be replaced by the Finance Act, 2021 with effect from 1st April, 2021.
2. Ms. Amalsadvala, Learned Counsel for the Petitioner on instructions states that no assessment order has been passed yet.
Even if the assessment order is passed, still it will be non-est as the notice issued under Section 148 of the Act itself is being set aside. Kanchan P Dhuri 1 / 2
907-WP-1732-2022.odt
3. We have already held in Tata Communications Transformation Services Limited vs. Assistant Commissioner of Income Tax 14(1) & Ors .1 that such notices are bad in law and have to be quashed. Accordingly, notice impugned in this petition is hereby quashed and set aside.
4. Petition disposed accordingly.
( N.R. BORKAR, J. ) ( K.R. SHRIRAM, J. )
Digitally signed
by KANCHAN
KANCHAN PRASHANT
DHURI
PRASHANT Date:
DHURI 2022.04.21
11:09:23
+0530
1 Writ Petition No.1334 of 2021 dated 29th March, 2021.
Kanchan P Dhuri 2 / 2