Bombay High Court
Meena Rajendra Dedhia vs Income Tax Officer, Ward 20(2)(1) And 2 ... on 8 September, 2022
Author: Abhay Ahuja
Bench: Dhiraj Singh Thakur, Abhay Ahuja
8. WPL 27294-22.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION (L) NO. 27294 OF 2022
Meena Rajendra Dedhia ...Petitioner
V/s.
Income Tax Officer, Ward 20(3)(1) And 4 Ors ... Respondents.
Mr. Shyam Walve i/b Mr. Abhishek Khandelwal, Advocate for the
Petitioner.
Mr. Suresh Kumar, Advocate for the Respondents.
CORAM : DHIRAJ SINGH THAKUR &
ABHAY AHUJA, J.
DATE : 8th SEPTEMBER 2022 P.C. :
1. Learned counsel for the Petitioner states that the notice under Section 148 of the Act pertaining to the year 2015-2016 is unsustainable in law in as much as the notice has been issued without the jurisdiction. He submits that the in the return filed by the Petitioner the gross total income has been stated to be Rs. 37,48,647/- and that as per Instruction No. 1/2011 [F. No. 187/12/2010-IT(A-I)] dated 31st January, 2011, for non corporate returns, the income declared with respect to metro cities if above Nikita Gadgil 1/2
8. WPL 27294-22.doc 20 lakhs the jurisdiction is with the Deputy Commissioner/Assistant Commissioner of Income Tax, whereas the notice has been issue by the Income Tax officer.
2. Learned counsel submits that a similar issue has been decided by the Gujarat High Court in the case of Pankajbhai Jaysukhlal Shah Vs. ACIT-Circle 2&1, (2019) 110 taxmann.com 51 (Gujarat) and in the case of Ashok Devichand Jain Vs. Union of India and Ors. in Writ Petition 3489 of 2019, decided on 8 th March, 2021 by this Court.
3. Issue notice. Mr. Suresh Kumar waives service. Objections be filed within six weeks.
4. In the meantime, there shall be ad-interim relief in terms of prayer clause (c).
5. List on 18th October, 2022.
Digitally (ABHAY AHUJA, J.) (DHIRAJ SINGH THAKUR J.) signed by NIKITA NIKITA YOGESH YOGESH GADGIL GADGIL Date:
2022.09.10 16:34:01 +0530 Nikita Gadgil 2/2