Bombay High Court
Sangli Vaibhav Co-Operative Credit ... vs Union Of India And 4 Ors on 26 August, 2021
Author: Abhay Ahuja
Bench: K.R. Shriram, Abhay Ahuja
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.1732 OF 2021
Sangli Vaibhav Co-operative Credit Society Ltd. ...Petitioner
Vs.
Union of India & Ors. ...Respondents
-------
Mr. Naresh Jain i/by Yash Jariwala for petitioner.
None for respondents.
-------
WITH
WRIT PETITION (L) NO.17635 OF 2021
Anil Arora ...Petitioner
Vs.
Union of India & Ors. ...Respondents
-------
Mr. Naresh Jain i/by Yash Jariwala for petitioner.
None for respondents.
-------
WITH
WRIT PETITION (L) NO.18024 OF 2021
Sagar Bullion Pvt. Ltd. ...Petitioner
Vs.
Union of India & Ors. ...Respondents
-------
Mr. Naresh Jain i/by Yash Jariwala for petitioner.
None for respondents.
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WITH
WRIT PETITION (L) NO.18025 OF 2021
Sagar Bullion Pvt. Ltd. ...Petitioner
Vs.
Union of India & Ors. ...Respondents
-------
Mr. Naresh Jain i/by Yash Jariwala for petitioner.
None for respondents.
-------
WITH
WRIT PETITION NO.1735 OF 2021
Swaroop Developers ...Petitioner
Vs.
The Union of India, Thr. the Secretary & Ors. ...Respondents
-------
Mr. Suyog Bhave i/by Kalpesh Turalkar for petitioner.
None for respondents.
-------
WITH
WRIT PETITION (L) NO.18358 OF 2021
Daga Developers Pvt. Ltd. ...Petitioner
Vs.
Income Tax Officer, Ward 14(1)(1) & Ors. ...Respondents
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Mr. Devendra Jain a/w Ms. Radha Halbe for petitioner.
Mr. Suresh Kumar for respondents.
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WITH
WRIT PETITION (L) NO.18362 OF 2021
Shankarlal Kularia ...Petitioner
Vs.
Assistant Commissioner of Income Tax,
Circle 17(1) & Ors. ...Respondents
-------
Mr. Devendra Jain a/w Ms. Radha Halbe for petitioner.
None for respondents.
-------
WITH
WRIT PETITION (L) NO.18489 OF 2021
Shankarlal Kularia HUF ...Petitioner
Vs.
Income Tax Officer, Ward 25(1)(1) & Ors. ...Respondents
-------
Mr. Devendra Jain a/w Ms. Radha Halbe for petitioner.
Mr. Suresh Kumar for respondents.
-------
WITH
WRIT PETITION (L) NO.18678 OF 2021
The New India Assurance Co. Ltd. ...Petitioner
Vs.
Assistant Commissioner of Income Tax 3(2)(1)
& Ors. ...Respondents
-------
Mr. Farrokh Irani with Mr. Harsh Kapadia for petitioner.
None for respondents.
-------
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WITH
WRIT PETITION (L) NO.18679 OF 2021
The New India Assurance Co. Ltd. ...Petitioner
Vs.
Assistant Commissioner of Income Tax 3(2)(1)
& Ors. ...Respondents
-------
Mr. Farrokh Irani with Mr. Harsh Kapadia for petitioner.
None for respondents.
-------
WITH
WRIT PETITION (L) NO.18686 OF 2021
Resolve Salvage & Fire India Pvt. Ltd. ...Petitioner
Vs.
Assistant Commissioner of Income Tax,
Circle 14(1)(2), Mumbai & Ors. ...Respondents
-------
Mr. Devendra Jain with Ms. Radha Halbe for petitioner.
Mr. Suresh Kumar for respondents.
-------
WITH
WRIT PETITION (L) NO.18689 OF 2021
The New India Assurance Co. Ltd. ...Petitioner
Vs.
Assistant Commissioner of Income Tax 3(2)(1)
& Ors. ...Respondents
-------
Mr. Farrokh Irani with Mr. Harsh Kapadia for petitioner.
None for respondents.
-------
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CORAM : K.R. SHRIRAM &
ABHAY AHUJA, JJ.
DATED : 26TH AUGUST 2021
(THROUGH VIDEO CONFERENCING)
P.C. :
1. These are petitions impugning notices issued under Section 148 of the Income Tax Act, 1961 as amended and notifications/circulars issued thereunder. By these notifications/circulars, the Income Tax Act has been amended and certain time limits prescribed under the Act has been extended. According to petitioners, the extension of time limit granted under The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 is ultra vires and respondents cannot unilaterally extend the time period for issuing reopening notices under Section 148.
2. There are various other petitions which have been filed and the Court has been pleased to direct notice to respondents and Attorney General for India and one of the lead matter is Writ Petition No.1334 of 2021 - Tata Communications Transformation Services Limited V/s. Assistant Commissioner of Income Tax 14 (1) 2, Mumbai and others.
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3. The petitions listed above also require to be considered. Therefore, petitions admitted.
Rule.
Rule made returnable on 13th September 2021.
4. Till next date, no further action be taken on the impugned notices/circulars qua petitioners.
5. Notice be also issued to the office of the Attorney General for India.
6. Reply to be filed and copy served on or before 30 th August 2021. Since there are many petitions, which are almost identical to the issue in the present petition, respondents are expected to file the reply within the time prescribed above. Rejoinder, if any, to be filed and copy served on or before 6 th September 2021.
7. Ad-interim, if any, to continue until further orders.
(ABHAY AHUJA, J.) ( K.R. SHRIRAM, J.)
Digitally
signed by
MUGDHA
MUGDHA M
M PARANJAPE
PARANJAPE Date:
2021.08.27
11:48:49
+0530
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