Bombay High Court
Caishen Enterprise Llp vs Assistant Commissioner Of Income Tax ... on 10 July, 2023
Author: K.R. Shriram
Bench: K.R. Shriram
1/2 420-wpl-13385-23.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION (L) NO.13385 OF 2023
Caishen Enterprise LLP ....Petitioner
V/s.
Assistant Commissioner of Income Tax
Circle 22(1) & Ors ...Respondents
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Mr. Madhur Agarwal a/w Mr. Jas Sanghavi & Mr. Ansh Agal i/b PDS Legal for Petitioner.
Ms Shilpa Goel i/b Mr. Akhileshwar Sharma for Respondents.
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CORAM : K.R. SHRIRAM & FIRDOSH. P. POONIWALLA, JJ DATED : 10th JULY 2023 P.C. :
1 On 12th June 2023, we passed the following order:
1. No reply has been filed though Petition was served on 10.05.2023.
As the Department had almost five weeks to file a reply, purely by way of indulgence, we grant time till 28.06.2023 to file reply and serve a copy upon Petitioner's Advocate. Rejoinder, if any, to be filed and copy served by 04.07.2023.
2. Petition be listed on 10.07.2023.
3. In the meanwhile, ad-interim relief in terms of prayer clause (d), shall continue till 15.07.2023. Prayer clause (d) reads as under:
"(d) pending the hearing and final disposal of the present petition, this Hon'ble Court be pleased to by an interim order and injunction stay the operation and effect of the impugned order under section 148A(d) of the Act (Exhibit "P") and notice under section 148 of the Act (Exhibit "Q") both dated 24 th April 2023 issued by the Respondents and further restrain the Respondents from proceeding with the reassessment proceedings in any manner whatsoever."
2 Ms Goel states that though, an affidavit in reply has been affirmed on 28th June 2023, it has not been filed and the affidavit has been handed over Meera Jadhav ::: Uploaded on - 11/07/2023 ::: Downloaded on - 11/07/2023 19:49:35 ::: 2/2 420-wpl-13385-23.doc to her also by Mr. Jaibhim T. Narnaware, Deputy Commissioner of Income Tax, Circle 22(1), Mumbai, only this morning. Mr. Agarwal states he has not been served with the copy of the affidavit in reply. Therefore, we are unable to proceed with the matter. Ms Goel states a copy of the reply will be handed over to petitioner during the course of this week.
3 Stand over to 25th July 2023.
4 For today's adjournment, Mr. Jaibhim T. Narnaware shall pay Rs.5000/- to P. M. Cares Fund, the account details are as under :
Name of the Account : PM CARES Account Number : 60355358964 IFSC : MAHB0001160 Branch : UPSC - New Delhi.
This amount shall be paid before the next date. Before the next date, Mr. Jaibhim T. Narnaware shall also file affidavit of compliance, to which will be annexed a copy of the passbook showing deduction of this amount of Rs.5000/- from his personal account.
5 Ad-interim to continue until 31st July 2023.
(FIRDOSH P POONIWALLA, J.) (K.R. SHRIRAM, J.) Meera Jadhav ::: Uploaded on - 11/07/2023 ::: Downloaded on - 11/07/2023 19:49:35 :::