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Bombay High Court

Clsa India Private Limited vs The Deputy Commissioner Of Income Tax ... on 6 May, 2022

Author: N.R. Borkar

Bench: K.R. Shriram, N.R. Borkar

                                                                           949-os-wpl-13533-22.doc


                                      IN THE HIGH COURT OF JUDICATURE AT BOMBAY
         Digitally
         signed by
         DINESH
                                          ORDINARY ORIGINAL CIVIL JURISDICTION
DINESH   SADANAND
SADANAND SHERLA                            WRIT PETITION (L) NO. 13533 OF 2022
SHERLA   Date:
         2022.05.07
         15:27:26
         +0500
                      CLSA India Private Limited                          ... Petitioner
                            V/s.
                      The Deputy Commissioner of Income
                      Tax 4(1)(1), Mumbai and ors.                        ... Respondents

                                                    ----------------
                      Mr. Paras S. Savla a/w. Mr. Harsh R. Shah for the Petitioner.
                      Mr. Suresh Kumar for the Respondent.
                                                    ----------------

                                                            CORAM   :     K.R. SHRIRAM &
                                                                          N.R. BORKAR, JJ.
                                                            DATE    :     MAY 06, 2022.

                      P.C.

                      1]        Mr. Savla states that notice under section 148 of the Income Tax

Act, 1961 has been issued on non-existing entity and therefore, notice is bad and consequent orders are also bad.

2] Mr. Suresh Kumar request the matter be kept on reopening.

                      3]       Stand over to 13.06.2022.

                      4]       Ad-interim relief in terms of prayer clause (b) is granted until

                      20.06.2022.


                                        (N.R. BORKAR, J.)                  (K.R. SHRIRAM, J.)




                      Dinesh Sherla                                                              1/1