Bombay High Court
Arunkumar Mahabirprasad Jatia vs The Assistant Commissioner Of Income ... on 1 April, 2024
Author: Neela Gokhale
Bench: K. R. Shriram, Neela Gokhale
Digitally
2024:BHC-OS:5607-DB
signed by
MEERA
MEERA MAHESH 1/2 411-wpl-13130-23.doc
MAHESH JADHAV
JADHAV Date:
2024.04.03
18:40:12
+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION (L) NO. 13130 OF 2023
Arunkumar Mahabirprasad Jatia ....Petitioner
V/s.
The Assistant Commissioner of Income
Tax Central Circle 7(1) Mumbai & Ors. ....Respondents
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Mr. Madhur Agarwal a/w Mr. Rohan Deshpande i/b Ms Alisha Pinto for
Petitioner.
Mr. Suresh Kumar for Respondents
----
CORAM : K. R. SHRIRAM &
Dr. NEELA GOKHALE, JJ.
DATED : 1st APRIL 2024 P.C. :
1 Mr. Agarwal states that the facts and issues in this petition will be covered by the judgment of this court in Karan Maheshwari Vs. Assistant Commissioner of Income Tax, Central Circle 8(4) & Ors. 1 Mr. Suresh Kumar agrees.
2 Therefore, petition allowed in terms of prayer clause (a), which reads as under:
"(a) issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India, quashing the impugned order u/s 147A(d) dated 24th April 2023(Exhibit O) the impugned notice u/s 148 dated 24th April 2023 (Exhibit P) and the impugned reassessment proceedings for AY-2016-17 as being wholly without jurisdiction, illegal and arbitrary."
3 Mr. Suresh Kumar states that after the petition was filed, a reassessment order dated 31st March 2024 has been passed based on the 1 2024 Scc Online Bom 853 Meera Jadhav ::: Uploaded on - 03/04/2024 ::: Downloaded on - 03/04/2024 23:43:47 ::: 2/2 411-wpl-13130-23.doc order under Section 148A(d) of the Income Tax Act 1961 (the Act) dated 24th April 2023. Since we have quashed and set aside the order under Section 148A(d) of the Act dated 24 th March 2023, the reassessment order based on a notice issued under Section 148 relying on the quashed order also cannot survive. Therefore, reassessment order dated 31 st March 2024 is also quashed and set aside.
4 Petition disposed.
(Dr. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.) Meera Jadhav ::: Uploaded on - 03/04/2024 ::: Downloaded on - 03/04/2024 23:43:47 :::