Bombay High Court
Shruti Ashish Gupta vs Income Tax Officer Ward 19(1)(1) And 3 ... on 3 August, 2021
Bench: K.R.Shriram, Abhay Ahuja
1/6 16. WP 1528-21 @ others.odt
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.1528 OF 2021
Prakash Kanhaiyalal Jain HUF ....Petitioner
V/s.
Income Tax Officer Ward 26(1)(1) & Ors. ....Respondents
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Mr. Devendra H. Jain a/w. Ms. Radha Halbe for petitioner. Mr. Sham V. Walve for respondent.
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WITH WRIT PETITION NO.3633 OF 2021 Nashik Marine Feeds Pvt. Ltd. ....Petitioner V/s.
Income Tax Officer, Ward 2 (1) & Ors. ....Respondents
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Mr. Devendra H. Jain a/w. Ms. Radha Halbe for petitioner. Mr. Sham V. Walve for respondent.
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WITH WRIT PETITION (L) NO.16070 OF 2021 Moin Nawaz Zulfiqar Anwar Ansari ....Petitioner V/s.
Income Tax Officer, Ward 20 (1) & Ors. ....Respondents
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Mr. Devendra H. Jain a/w. Ms. Radha Halbe for petitioner. Mr. Sham V. Walve for respondent.
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WITH WRIT PETITION (L) NO.16084 OF 2021 Abhishek Vinod Pasari HUF ....Petitioner V/s.
Income Tax Officer, Ward 19 (1) & Ors. ....Respondents Nikita Gadgil ::: Uploaded on - 05/08/2021 ::: Downloaded on - 05/08/2021 21:44:01 ::: 2/6 16. WP 1528-21 @ others.odt Mr. Devendra H. Jain a/w. Ms. Radha Halbe for petitioner. Mr. Sham V. Walve for respondent.
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WITH WRIT PETITION (L) NO.16088 OF 2021 Manisha Jain ....Petitioner V/s.
Income Tax Officer, Ward 27 (2)(1) & Ors. ....Respondents
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Mr. Devendra H. Jain a/w. Ms. Radha Halbe for petitioner. Mr. Sham V. Walve for respondent.
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WITH WRIT PETITION (L) NO.16141 OF 2021 Shruti Ashish Gupta ....Petitioner V/s.
Income Tax Officer, Ward 19 (1)(1) & Ors. ....Respondents
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Mr. Devendra H. Jain a/w. Ms. Radha Halbe for petitioner. Mr. Sham V. Walve for respondent.
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WITH WRIT PETITION (L) NO.16212 OF 2021 Four Dimensions Securities India Ltd. ....Petitioner V/s.
Assit. Commissioner of Income Tax Officer, Circle 4 (1)(1), Mumbai & Ors. ....Respondents
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Mr. Madhur Agrawal i/b. Atul K. Jasani for petitioner. Mr. Suresh Kumar for respondent.
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Nikita Gadgil ::: Uploaded on - 05/08/2021 ::: Downloaded on - 05/08/2021 21:44:01 ::: 3/6 16. WP 1528-21 @ others.odt WITH WRIT PETITION (L) NO.16238 OF 2021 S. S. Jewellery ....Petitioner V/s.
Assistant Commissioner of Income Tax, Circle 19 (3) and Ors. ....Respondents
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Mr. Devendra H. Jain a/w. Ms. Radha Halbe for petitioner. Mr. Sham V. Walve for respondent.
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WITH WRIT PETITION (L) NO.16538 OF 2021 Anita Sandeep Zutshi ....Petitioner V/s.
Assistant Commissioner of Income Tax, Circle 32 (1) and Ors. ....Respondents
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Mr. Devendra H. Jain a/w. Ms. Radha Halbe for petitioner. Mr. Sham V. Walve for respondent.
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WITH WRIT PETITION (L) NO. 16615 OF 2021 Hexaware Technologies Ltd. ....Petitioner V/s.
Assistant Commissioner of Income Tax, Circle 15 (1) (2) and Ors. ....Respondents
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Mr. J. D. Mistri, Senior Advocate a/w. Mr. Madhur Agrawal i/b. Atul K. Jasani for petitioner. Mr. Suresh Kumar for respondent.
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Nikita Gadgil ::: Uploaded on - 05/08/2021 ::: Downloaded on - 05/08/2021 21:44:01 ::: 4/6 16. WP 1528-21 @ others.odt WITH WRIT PETITION NO. 16621 OF 2021 Hexaware Technologies Ltd. ....Petitioner V/s.
Assistant Commissioner of Income Tax, Circle 15 (1) (2) and Ors. ....Respondents
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Mr. J. D. Mistri, Senior Advocate a/w. Mr. Madhur Agrawal i/b. Atul K. Jasani for petitioner. Mr. Suresh Kumar for respondent.
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WITH WRIT PETITION NO. 16628 OF 2021 Hexaware Technologies Ltd. ....Petitioner V/s.
Assistant Commissioner of Income Tax, Circle 15 (1) (2) and Ors. ....Respondents
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Mr. J. D. Mistri, Senior Advocate a/w. Mr. Madhur Agrawal i/b. Atul K. Jasani for petitioner. Mr. Suresh Kumar for respondent.
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WITH WRIT PETITION NO.16629 OF 2021 Hexaware Technologies Ltd. ....Petitioner V/s.
Assistant Commissioner of Income Tax, Circle 15 (1) (2) and Ors. ....Respondents
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Mr. J. D. Mistri, Senior Advocate a/w. Mr. Madhur Agrawal i/b. Atul K. Jasani for petitioner. Mr. Suresh Kumar for respondent.
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Nikita Gadgil ::: Uploaded on - 05/08/2021 ::: Downloaded on - 05/08/2021 21:44:01 ::: 5/6 16. WP 1528-21 @ others.odt CORAM : K.R.SHRIRAM, & ABHAY AHUJA, JJ DATED : 3rd AUGUST 2021 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.
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 Nikita Gadgil ::: Uploaded on - 05/08/2021 ::: Downloaded on - 05/08/2021 21:44:01 ::: 6/6 16. WP 1528-21 @ others.odt 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 30th 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.) Nikita Gadgil ::: Uploaded on - 05/08/2021 ::: Downloaded on - 05/08/2021 21:44:01 :::