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Bombay High Court

Ng Housing Real Estate Developers Pvt. ... vs Income Tax Officer Ward 1 2 3 Mumbai on 14 June, 2023

Author: M.M.Sathaye

Bench: K.R.Shriram, M.M.Sathaye

 Yugandhara Patil

                                                            pr-wpl-32872-2022.doc

          IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                    ORDINARY ORIGINAL CIVIL JURISDICTION

                    WRIT PETITION (L) NO. 32872 OF 2022

 MGN Agro Properties Limited
 (Successor of Welspun Fintrade Pvt. Ltd.)
 Mumbai                                               ...Petitioner
   Versus
 Deputy Commissioner of Income Tax
 Central Circle- 3(3) Mumbai and Ors.                 ...Respondents

                                  WITH
                    WRIT PETITION (L) NO. 28904 OF 2022

 Om Pharmaceuticals Ltd.                              ...Petitioner
  Versus
 Deputy Commissioner of Income Tax
 Central Circle- 3(3) Mumbai and Ors.                 ...Respondents

                                  WITH
                    WRIT PETITION (L) NO. 32790 OF 2022

 Anjali Ashutosh Taparia                              ...Petitioner
   Versus
 Assistant Commissioner of Income Tax
 Circle- 32(1) Mumbai and Ors.                        ...Respondents

                                  WITH
                    WRIT PETITION (L) NO. 2967 OF 2023

 Narinderpal Roshanlal Gupta                          ...Petitioner
   Versus
 Income Tax Officer,
 Ward- 2(2)(1) Mumbai and Ors.                        ...Respondents



                                                                       1 /12



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                                  WITH
                    WRIT PETITION (L) NO. 12500 OF 2023

 Ravi Savur                                          ...Petitioner
   Versus
 Assistant Commissioner of Income Tax
 Circle- 42(3)(1) Mumbai and Ors.                    ...Respondents


                                  WITH
                     WRIT PETITION (L) NO. 875 OF 2023

 NVD Holding                                         ...Petitioner
   Versus
 Assistant Commissioner of Income Tax
 (IT)-Circle-3(3)(1) Mumbai and Ors.                 ...Respondents

                                  WITH
                      WRIT PETITION NO. 1614 OF 2022

 Bunge India Pvt. Ltd.                               ...Petitioner
   Versus
 Assistant Commissioner of Income Tax
 (TP)-Circle-1(2)(1) Mumbai and Ors.                 ...Respondents

                                  WITH
                     WRIT PETITION (L) NO. 358 OF 2023

 Vineet Nayyar                                       ...Petitioner
   Versus
 Deputy Commissioner of Income Tax
 Circle-2(3)(1) Mumbai and Ors.                      ...Respondents

                                  WITH
                      WRIT PETITION NO. 3130 OF 2022

 KBC Advanced Technologies Pvt. Ltd.,

                                                                      2 /12



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 Mumbai                                              ...Petitioner
   Versus
 Assistant Commissioner of Income Tax
 Circle- 15(1)(2) Mumbai and Ors.                    ...Respondents

                                  WITH
                      WRIT PETITION NO. 1437 OF 2023

 Rosy Blue Diamonds Pvt. Ltd.
 Mumbai                                              ...Petitioner
   Versus
 Assistant Commissioner of Income Tax
 Circle- 14(1)(1) Mumbai and Ors.                    ...Respondents

                                  WITH
                      WRIT PETITION NO. 4850 OF 2022

 Piramal Enterprises Limited,
 Mumbai                                              ...Petitioner
   Versus
 Deputy Commissioner of Income Tax
 Circle- 8(2)(1) Mumbai and Ors.                     ...Respondents

                                  WITH
                    WRIT PETITION (L) NO. 23561 OF 2022

 Indianet Bidco Pte. Ltd. Mumbai                     ...Petitioner
   Versus
 Deputy Commissioner of Income Tax
 (IT)-Circle-2(2)(1) Mumbai and Ors.                 ...Respondents


                                  WITH
                      WRIT PETITION NO. 1649 OF 2023

 Godrej Redevelopment (Mumbai)
 Pvt. Ltd. Mumbai                                    ...Petitioner

                                                                      3 /12



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   Versus
 Deputy Commissioner of Income Tax
 Circle-1(1)(1) Mumbai and Ors.                      ...Respondents


                                  WITH
                    WRIT PETITION (L) NO. 26126 OF 2022

 Triple Securities Pvt. Ltd. Mumbai                  ...Petitioner
   Versus
 Assistant Commissioner of Income Tax
 Circle- 8(3)(1) Mumbai and Ors.                     ...Respondents

                                  WITH
                    WRIT PETITION (L) NO. 29131 OF 2022

 Kolsite Industries, Mumbai                          ...Petitioner
   Versus
 Assistant Commissioner of Income Tax
 Circle-23(1) Mumbai and Ors.                        ...Respondents

                                   WITH
                       WRIT PETITION NO. 210 OF 2023

 Flora Marmo Pvt. Ltd. Mumbai                        ...Petitioner
   Versus
 Assistant Commissioner of Income Tax
 Central Circle-4(2) Mumbai and Ors.                 ...Respondents

                                  WITH
                      WRIT PETITION NO. 5215 OF 2022

 Piramal Corporate Services Pvt. Ltd.,
 Mumbai                                              ...Petitioner
   Versus
 Deputy Commissioner of Income Tax
 Circle-8(2)(1) Mumbai and Ors.                      ...Respondents

                                                                      4 /12



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                                  WITH
                      WRIT PETITION NO. 3073 OF 2022

 Naresh Jagdishrai Goyal, Mumbai                     ...Petitioner
  Versus
 Deputy Commissioner of Income Tax
 Central Circle-5(2) Mumbai and Ors.                 ...Respondents

                                  WITH
                    WRIT PETITION (L) NO. 36894 OF 2022

 Kabra Extrusiontechnik Ltd, Mumbai                  ...Petitioner
   Versus
 Assistant Commissioner of Income Tax
 Circle-2(1)(1) Mumbai and Ors.                      ..Respondents

                                  WITH
                      WRIT PETITION NO. 3100 OF 2022

 Hathway Investment Pvt. Ltd, Mumbai                 ...Petitioner
   Versus
 Assistant Commissioner of Income Tax
 Circle-4(2)(1) Mumbai and Ors.                      ..Respondents

                                  WITH
                      WRIT PETITION NO. 5021 OF 2022

 NG Housing Real Estate Developers
 Pvt. Ltd. Mumbai                                    ...Petitioner
   Versus
 Income Tax Officer,
 Ward-1(2)(3) Mumbai and Ors.                        ..Respondents

                                  WITH
                      WRIT PETITION NO. 2981 OF 2022

 Godrej Projects Development Ltd.

                                                                      5 /12



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 Mumbai                                              ...Petitioner
   Versus
 Deputy Commissioner of Income Tax,
 Circle-1(1)(1) Mumbai and Ors.                      ..Respondents

                                  WITH
                    WRIT PETITION (L) NO. 27241 OF 2022

 Maharashtra State Electricity Transmission
 Co. Ltd., Mumbai                                    ...Petitioner
   Versus
 Assistant Commissioner of Income Tax
 Circle-14(1)(1) Mumbai and Ors.                     ..Respondents

                                  WITH
                      WRIT PETITION NO. 1126 OF 2023

 GIA India Laboratory Pvt. Ltd, Mumbai               ...Petitioner
   Versus
 Assistant Commissioner of Income Tax
 Circle-14(1)(2) Mumbai and Ors.                     ..Respondents

                                  WITH
                    WRIT PETITION (L) NO. 27151 OF 2022

 B4U Brodband (India) Pvt. Ltd, Mumbai               ...Petitioner
   Versus
 Income Tax Officer, Ward-16(1)(1),
 Mumbai and Ors.                                     ..Respondents

                                  WITH
                      WRIT PETITION NO. 4094 OF 2022

 Famy Care Pvt. Ltd, Mumbai                          ...Petitioner
   Versus
 Assistant Commissioner of Income Tax
 Circle-2(1)(1), Mumbai and Ors.                     ..Respondents

                                                                      6 /12



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                                  WITH
                    WRIT PETITION (L) NO. 32882 OF 2022

 MGN Agro Properties Pvt. Ltd.
 Mumbai                                              ...Petitioner
  Versus
 Deputy Commissioner of Income Tax,
 Central Circle-3(3), Mumbai and Ors.                ..Respondents

                                  WITH
                      WRIT PETITION NO. 1683 OF 2022

 Asian Paints Ltd., Mumbai                           ...Petitioner
   Versus
 Assistant Commissioner of Income Tax
 Circle-3(4), Mumbai and Ors.                        ..Respondents

                                  WITH
                      WRIT PETITION NO. 5125 OF 2022

 Asian Paints Ltd., Mumbai                           ...Petitioner
   Versus
 Assistant Commissioner of Income Tax
 Circle-3(4), Mumbai and Ors.                        ..Respondents

                                  WITH
                    WRIT PETITION (L) NO. 13814 OF 2022

 Dominion Diamond (I) Ltd.
 (In Liquidation), Mumbai                            ...Petitioner
   Versus
 Assistant Commissioner of Income Tax
 Circle-5(1)(1), Mumbai and Ors.                     ..Respondents

                                  WITH
                      WRIT PETITION NO. 4272 OF 2022

                                                                      7 /12



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 Kunal Naresh Shah, Mumbai                           ...Petitioner
   Versus
 Assistant Commissioner of Income Tax
 Circle-23(1), Mumbai and Ors.                       ..Respondents

                                  WITH
                      WRIT PETITION NO. 1602 OF 2023

 Urmiladevi Taparia, Mumbai                          ...Petitioner
   Versus
 Income Tax Officer, Ward-23(3)(1),
 Mumbai and Ors.                                     ..Respondents

                                  WITH
                    WRIT PETITION (L) NO. 29138 OF 2022

 Famyshine Private Limited, Mumbai                   ...Petitioner
   Versus
 Deputy Commissioner of Income Tax,
 Circle-2(2)(1), Mumbai and Ors.                     ..Respondents

                                  WITH
                      WRIT PETITION NO. 4639 OF 2022

 Godrej Properties Ltd.                              ...Petitioner
   Versus
 Assistant Commissioner of Income Tax
 Circle-14(1) (2), Mumbai and Ors.                   ..Respondents

                                  WITH
                      WRIT PETITION NO. 4898 OF 2022

 Godrej and Boyce Manufacturing Co. Ltd.             ...Petitioner
   Versus
 Assistant Commissioner of Income Tax
 Circle-14(1) (2), Mumbai and Ors.                   ..Respondents

                                                                      8 /12



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                                  WITH
                    WRIT PETITION (L) NO. 29688 OF 2022

 Sangeeta Pradeep Rathod                             ...Petitioner
   Versus
 Assistant Commissioner of Income Tax
 Central Circle-5(2), Mumbai and Ors.                ..Respondents

                                  WITH
                    WRIT PETITION (L) NO. 29686 OF 2022

 Babita Pankaj Rathod                                ...Petitioner
  Versus
 Assistant Commissioner of Income Tax
 Central Circle-5(2), Mumbai and Ors.                ..Respondents

                                  WITH
                    WRIT PETITION (L) NO. 29695 OF 2022

 Pankaj Ghisulal Rathod                              ...Petitioner
   Versus
 Assistant Commissioner of Income Tax
 Central Circle-5(2), Mumbai and Ors.                ...Respondents

                                  WITH
                    WRIT PETITION (L) NO. 8929 OF 2023

 Aditya Birla Sun Life AMC Limited                   ...Petitioner
  Versus
 National Faceless Assessment Centre
 New Delhi and Ors.                                  ...Respondents

                                  WITH
                    WRIT PETITION (L) NO. 8930 OF 2023

 Aditya Birla Sun Life AMC Limited                   ...Petitioner

                                                                      9 /12



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  Versus
 National Faceless Assessment Centre
 New Delhi and Ors.                                  ...Respondents

                                  WITH
                    WRIT PETITION (L) NO. 8931 OF 2023

 Aditya Birla Sun Life AMC Limited                   ...Petitioner
  Versus
 National Faceless Assessment Centre
 New Delhi and Ors.                                  ..Respondents

                                   WITH
                       WRIT PETITION NO. 500 OF 2023

 PRPL Enterprises Pvt. Limited                       ...Petitioner
   Versus
 Deputy Commissioner of Income Tax,
 Circle-8(2)(1), Mumbai and Ors.                     ...Respondents

                                  WITH
                      WRIT PETITION NO. 3999 OF 2022

 Ghisulal Dhanraj Rathod HUF                         ...Petitioner
   Versus
 Assistant Commissioner of Income Tax,
 Circle-26(1), Mumbai and Ors.                       ..Respondents

                                  WITH
                    WRIT PETITION (L) NO. 31068 OF 2022

 Piramal Enterprises Limited                         ...Petitioner
   Versus
 Deputy Commissioner of Income Tax,
 Circle-8(2)(1), Mumbai and Ors.                     ...Respondents

                                  WITH
                    WRIT PETITION (L) NO. 31069 OF 2022

                                                                      10 /12



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 Piramal Enterprises Limited                               ...Petitioner
   Versus
 Deputy Commissioner of Income Tax,
 Circle-8(2)(1), Mumbai and Ors.                           ...Respondents

                                     WITH
                         WRIT PETITION NO. 1420 OF 2023

 Piramal Enterprises Limited                               ...Petitioner
   Versus
 Deputy Commissioner of Income Tax,
 Circle-8(2)(1), Mumbai and Ors.                           ...Respondents

                                     WITH
                         WRIT PETITION NO. 247 OF 2023

 M/s. C.C.Dangi & Associates, Mumbai                       ...Petitioner
   Versus
 Assistant Commissioner of Income Tax,
 Circle-16(2), Mumbai and Ors.                             ...Respondents


                                      ******

Mr. Atul Jasani for Petitioners.

****** CORAM: K.R.SHRIRAM & M.M.SATHAYE JJ.

DATE : 14th JUNE 2023 P.C. :-

1 Not on board. Upon mentioning taken on board. 2 Ad-interim relief granted earlier to continue till 24 th July 11 /12 ::: Uploaded on - 17/06/2023 ::: Downloaded on - 18/06/2023 03:18:48 ::: Yugandhara Patil pr-wpl-32872-2022.doc 2023.
3 Respondents shall file affidavit in reply and serve copy thereof on or before 3rd July 2023. Rejoinder, if any, to be filed and copy thereof to be served by 10th July 2023. 4 Matters be listed on 18th July 2023 for admission.

[M.M.SATHAYE,J.] [K.R.SHRIRAM, J.] 12 /12 ::: Uploaded on - 17/06/2023 ::: Downloaded on - 18/06/2023 03:18:48 :::