Bombay High Court
Vinay Sudharshan Gupta Huf vs Assistant Commissioner Of Income Tax ... on 20 April, 2022
Bench: K.R. Shriram, N.R. Borkar
Digitally
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MEERA
MEERA MAHESH
MAHESH JADHAV
JADHAV Date:
2022.04.22 IN THE HIGH COURT OF JUDICATURE AT BOMBAY
10:58:47
+0530 CIVIL APPELLATE JURISDICTION
WRIT PETITION NO. 4793 OF 2022
Vinay Sudharshan Gupta HUF ....Petitioner
V/s.
Assistant Commissioner of Income Tax
Circle 27(3) & Ors. ...Respondents
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Mr. Vasudev Ginde i/b Mr. Kumar Kale for Petitioner Mr. Suresh Kumar for Respondents
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CORAM : K.R. SHRIRAM & N.R. BORKAR, JJ DATED : 20th APRIL 2022 P.C. :
1 In this case the notice issued under Section 148 of the Income Tax Act, 1961 (the Act) is dated 20th April 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 Mr. Ginde states that he does not have any instructions of any assessment order having been communicated to petitioner. Statement accepted.
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. 3 We have already held in Tata Communications Transformation Services Limited V/s. Assistant Commissioner of Income Tax 14(1) & Ors. 1 that such notices are bad in law and have to be quashed. Accordingly, notice
1. Writ Petition No.1334 of 2021 dated 29 th March, 2022.
Meera Jadhav
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impugned in this petition is hereby quashed and set aside. 4 Petition disposed accordingly. (N. R. BORKAR, J.) (K.R. SHRIRAM, J.) Meera Jadhav