Bombay High Court
Cg Power And Industrial Solutions Ltd vs The National Faceless Assessment ... on 6 June, 2023
Author: M.M.Sathaye
Bench: K.R.Shriram, M.M.Sathaye
Yugandhara Patil
901-IA(L)-11580-2023 & ors..doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INTERIM APPLICATION (L) NO. 11580 OF 2023
IN
YUGANDHARA
WRIT PETITION (L) NO. 4041 OF 2023
SHARAD
PATIL
WITH
WRIT PETITION NO. 520 OF 2020
Digitally signed
by
YUGANDHARA
SHARAD PATIL
Date:
2023.06.08
WITH
18:03:12
+0530
WRIT PETITION (L) NO. 4299 OF 2022
WITH
WRIT PETITION (L) NO. 4041 OF 2023
C.G. Power and Industrial Solutions Ltd. ... Applicant/
Petitioner
Versus
Assistant Commissioner of Income Tax
Circle-6(1)(1) Mumbai and Ors. ... Respondents
******
Mr. J.D. Mistri, Senior Advocate a/w Mr. Nitesh Joshi i/b Mr. Atul Jasani for Applicant/Petitioner. Mr. Anil C.Singh ASG a/w Mr. Yogeshwar S Bhate for Respondent in WPL/4041/2023.
Mr. Suresh Kumar for Respondent Nos 1 to 4 in WP/520/2020 and for Respondents in WPL/4299/2022.
Mr. Niranjan Shimpi for Respondent No. 5-UOI in WP/520/2020.
****** CORAM: K.R.SHRIRAM & M.M.SATHAYE JJ.
DATE : 6th JUNE 2023
P.C. :-
INTERIM APPLICATION (L) NO. 11580 OF 2023
1. On 26th April 2023, the following order came to be passed:-
1 /4 ::: Uploaded on - 08/06/2023 ::: Downloaded on - 09/06/2023 05:45:20 :::Yugandhara Patil 901-IA(L)-11580-2023 & ors..doc "1. This interim application has been fled stating that despite the interim order passed by this Court on 16th March 2023, the Assessing Officer had proceeded to issue the notice under section 148A(b) of the Income Tax Act, 1961 ('the Act') as also passed an order under section 148A(d) of the Act on 7th April 2023, which is impermissible and in gross violation of the order passed by this Court.
2. Issue notice to the respondents. Mr.Bhate waives service on behalf of the respondents.
Affidavit-in-reply to the interim application be fled within a period of six weeks.
3. In the meantime, no further action shall be taken by the Assessing Officer consequent upon the order having been passed under section 148A(d) on 7th April 2023 alongwith the notice under section 148 of the Act.
4. The Writ Petition was directed to be listed today, which however, is not on Board. Mr.Bhate, learned counsel for the respondents seeks twelve weeks time to file affidavit in reply.
5. Time to file affidavit in reply to the Writ Petition is extended by twelve weeks from today. List the matter on 2nd August 2023."
2. Learned Additional Solicitor General, on instructions, states that this order came to be passed in view of the fear that interest of the revenue will be affected if the actions were not taken within the time prescribed and Officer had no intention to treat Court orders with contempt.
3. Learned Additional Solicitor General states that leave be granted to withdraw the order passed on 7 th April,2023 along-with 2 /4 ::: Uploaded on - 08/06/2023 ::: Downloaded on - 09/06/2023 05:45:20 ::: Yugandhara Patil 901-IA(L)-11580-2023 & ors..doc the notice with liberty to take further steps as advised at the appropriate stage, either during pendency of the petition or after the disposal of the petition.
4. Interim Application accordingly disposed with liberty as prayed for.
5. It is clarified that time spent during pendency of the petition will be extended under Section 153 of the Income Tax Act.
WRIT PETITION NO. 520 OF 2020 WITH WRIT PETITION (L) NO. 4299 OF 2022 WITH WRIT PETITION (L) NO. 4041 OF 2023
6. Learned Additional Solicitor General is seeking further time to file reply. On 23rd February 2023 two weeks was given to file reply, on 16th March 2023 further six weeks was given, on 26 th April 2023 twelve weeks was given to file reply. Mr. Mistry strongly opposed any further time being granted. We would, however, grant one last indulgence.
7. The affidavit-in-reply to be filed and copy thereof be served on Petitioner not later than on 19th June 2023.
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8. Rejoinder, if any, to be filed and copy thereof be served upon Respondents by 27th June 2023.
9. Petitions be listed on 4th July 2023.
10. Ad-interim relief, if any, granted earlier to continue until 10 th July 2023.
[M.M.SATHAYE,J.] [K.R.SHRIRAM, J.] 4 /4 ::: Uploaded on - 08/06/2023 ::: Downloaded on - 09/06/2023 05:45:20 :::