Bombay High Court
Sterlite Technologies Ltd (Stl) (As A ... vs The Deputy / Assistant Commissioner Of ... on 9 May, 2024
Author: Neela Gokhale
Bench: K. R. Shriram, Neela Gokhale
2024:BHC-OS:8128-DB
1/10 918-1058-oswp-3659-2022+.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
(918) WRIT PETITION NO.3657 OF 2022
Skyline Home ...Petitioner
Versus
Union of India & Ors. ...Respondents
WITH
(919) WRIT PETITION NO.3659 OF 2022
WITH
(920) WRIT PETITION NO.3818 OF 2022
WITH
(921) WRIT PETITION NO.3851 OF 2022
WITH
(922) WRIT PETITION NO.3860 OF 2022
WITH
(923) WRIT PETITION NO.3942 OF 2022
WITH
(924) WRIT PETITION NO.3952 OF 2022
WITH
(925) WRIT PETITION NO.4063 OF 2022
WITH
(926) WRIT PETITION NO.4423 OF 2022
WITH
(927) WRIT PETITION NO.4579 OF 2022
WITH
(929) WRIT PETITION NO.4669 OF 2022
WITH
(930) WRIT PETITION NO.4761 OF 2022
WITH
(932) WRIT PETITION NO.4848 OF 2022
WITH
(933) WRIT PETITION NO.4869 OF 2022
WITH
(934) WRIT PETITION NO.4875 OF 2022
WITH
(935) WRIT PETITION NO.5006 OF 2022
WITH
(936) WRIT PETITION NO.5025 OF 2022
WITH
(937) WRIT PETITION NO.5047 OF 2022
WITH
(938) WRIT PETITION NO.5166 OF 2022
Gaikwad RD
::: Uploaded on - 13/05/2024 ::: Downloaded on - 30/05/2024 03:20:57 :::
2/10 918-1058-oswp-3659-2022+.doc
WITH
(939) WRIT PETITION NO.5174 OF 2022
WITH
(940) WRIT PETITION NO.5264 OF 2022
WITH
(941) WRIT PETITION NO.5280 OF 2022
WITH
(942) WRIT PETITION NO.5289 OF 2022
WITH
(943) WRIT PETITION NO.5310 OF 2022
WITH
(944) WRIT PETITION NO.5340 OF 2022
WITH
(945) WRIT PETITION NO.5346 OF 2022
WITH
(952) WRIT PETITION (L) NO.26124 OF 2022
WITH
(953) WRIT PETITION (L) NO.26358 OF 2022
WITH
(954) WRIT PETITION (L) NO.27348 OF 2022
WITH
(955) WRIT PETITION (L) NO.29473 OF 2022
WITH
(956) WRIT PETITION (L) NO.29504 OF 2022
WITH
(957) WRIT PETITION (L) NO.31649 OF 2022
WITH
(958) WRIT PETITION (L) NO.36109 OF 2022
WITH
(959) WRIT PETITION (L) NO.36341 OF 2022
WITH
(960) WRIT PETITION (L) NO.40275 OF 2022
WITH
(961) WRIT PETITION NO.65 OF 2023
WITH
(962) WRIT PETITION NO.87 OF 2023
WITH
(963) WRIT PETITION NO.329 OF 2023
WITH
(964) WRIT PETITION NO.433 OF 2023
WITH
(965) WRIT PETITION NO.522 OF 2023
WITH
(966) WRIT PETITION NO.537 OF 2023
WITH
(967) WRIT PETITION NO.572 OF 2023
Gaikwad RD
::: Uploaded on - 13/05/2024 ::: Downloaded on - 30/05/2024 03:20:57 :::
3/10 918-1058-oswp-3659-2022+.doc
WITH
(968) WRIT PETITION NO.661 OF 2023
WITH
(969) WRIT PETITION NO.695 OF 2023
WITH
(970) WRIT PETITION (L) NO.1011 OF 2023
WITH
(971) WRIT PETITION NO.1059 OF 2023
WITH
(972) WRIT PETITION (L) NO.1156 OF 2023
WITH
(973) WRIT PETITION (L) NO.1197 OF 2023
WITH
(974) WRIT PETITION NO.1201 OF 2023
WITH
(976) WRIT PETITION (L) NO.1522 OF 2023
WITH
(977) WRIT PETITION (L) NO.1567 OF 2023
WITH
(978) WRIT PETITION NO.1605 OF 2023
WITH
(979) WRIT PETITION NO.1676 OF 2023
WITH
(981) WRIT PETITION NO.1810 OF 2023
WITH
(982) WRIT PETITION NO.1860 OF 2023
WITH
(983) WRIT PETITION NO.1955 OF 2023
WITH
(984) WRIT PETITION NO.1973 OF 2023
WITH
(985) WRIT PETITION NO.2019 OF 2023
WITH
(986) WRIT PETITION NO.2062 OF 2023
WITH
(987) WRIT PETITION NO.2157 OF 2023
WITH
(989) WRIT PETITION NO.2188 OF 2023
WITH
(990) WRIT PETITION (L) NO.2305 OF 2023
WITH
(991) WRIT PETITION NO.2460 OF 2023
WITH
(992) WRIT PETITION NO.2494 OF 2023
WITH
(993) WRIT PETITION NO.2572 OF 2023
Gaikwad RD
::: Uploaded on - 13/05/2024 ::: Downloaded on - 30/05/2024 03:20:57 :::
4/10 918-1058-oswp-3659-2022+.doc
WITH
(995) WRIT PETITION (L) NO.2629 OF 2023
WITH
(996) WRIT PETITION NO.2694 OF 2023
WITH
(997) WRIT PETITION (L) NO.2763 OF 2023
WITH
(998) WRIT PETITION NO.2790 OF 2023
WITH
(999) WRIT PETITION (L) NO.2797 OF 2023
WITH
(1001) WRIT PETITION NO.2853 OF 2023
WITH
(1003) WRIT PETITION NO.3052 OF 2023
WITH
(1005) WRIT PETITION NO.3160 OF 2023
WITH
(1006) WRIT PETITION (L) NO.3287 OF 2023
WITH
(1008) WRIT PETITION (L) NO.3886 OF 2023
WITH
(1009) WRIT PETITION (L) NO.4228 OF 2023
WITH
(1010) WRIT PETITION (L) NO.4703 OF 2023
WITH
(1011) WRIT PETITION (L) NO.5280 OF 2023
WITH
(1012) WRIT PETITION (L) NO.5372 OF 2023
WITH
(1013) WRIT PETITION (L) NO.5612 OF 2023
WITH
INTERIM APPLICATION NO.1564 OF 2023
IN
(1013) WRIT PETITION (L) NO.5612 OF 2023
WITH
(1014) WRIT PETITION (L) NO.5669 OF 2023
WITH
(1015) WRIT PETITION (L) NO.5720 OF 2023
WITH
(1016) WRIT PETITION (L) NO.6215 OF 2023
WITH
(1017) WRIT PETITION (L) NO.6983 OF 2023
WITH
(1018) WRIT PETITION (L) NO.7318 OF 2023
WITH
(1019) WRIT PETITION (L) NO.8162 OF 2023
Gaikwad RD
::: Uploaded on - 13/05/2024 ::: Downloaded on - 30/05/2024 03:20:57 :::
5/10 918-1058-oswp-3659-2022+.doc
WITH
(1020) WRIT PETITION (L) NO.8933 OF 2023
WITH
(1025) WRIT PETITION (L) NO.12060 OF 2023
WITH
(1026) WRIT PETITION (L) NO.12479 OF 2023
WITH
(1027) WRIT PETITION (L) NO.13311 OF 2023
WITH
(1031) WRIT PETITION (L) NO.17787 OF 2023
WITH
(1034) WRIT PETITION (L) NO.23383 OF 2023
WITH
(1036) WRIT PETITION (L) NO.32920 OF 2023
WITH
(1041) WRIT PETITION NO.475 OF 2024
WITH
(1042) WRIT PETITION NO.539 OF 2024
WITH
(1043) WRIT PETITION NO.708 OF 2024
WITH
(1044) WRIT PETITION NO.782 OF 2024
WITH
(1045) WRIT PETITION NO.1774 OF 2024
WITH
(1046) WRIT PETITION NO.2605 OF 2024
WITH
(1047) WRIT PETITION NO.2611 OF 2024
WITH
(1048) WRIT PETITION (L) NO.8521 OF 2024
WITH
(1049) WRIT PETITION (L) NO.13175 OF 2024
WITH
(1052) WRIT PETITION (L) NO.14949 OF 2024
WITH
(1054) WRIT PETITION (L) NO.15602 OF 2024
WITH
(1057) WRIT PETITION (L) NO.15744 OF 2024
WITH
(1058) WRIT PETITION (L) NO.15810 OF 2024
WITH
(583) WRIT PETITION NO.59 OF 2024
WITH
(592) WRIT PETITION NO.492 OF 2024
WITH
(628) WRIT PETITION NO.3814 OF 2022
Gaikwad RD
::: Uploaded on - 13/05/2024 ::: Downloaded on - 30/05/2024 03:20:57 :::
6/10 918-1058-oswp-3659-2022+.doc
WITH
(631) WRIT PETITION NO.3895 OF 2022
WITH
(646) WRIT PETITION (L) NO.4195 OF 2023
Mr Naresh Jain a/w Ms Neha Anchlia for Petitioner in
WP/3657/2022, WP/1955/2023, WP(L)/32920/2023 and
WP/2611/2024.
Mr K Gopal a/w Ms Neha Paranjpe, Mr Om Kandalkar, Mr
Akhilesh Deshmukh for Petitioner in WP/3659/2022,
WP/3851/2022, WP/3860/2022 and WP/5174/2022.
Mr Madhur Agrawal i/b Mint and confreres for Petitioner in
WP/3818/2022.
Mr Abhinav Mathur for Petitioner in WP/3942/2022.
Mr Jeetendra H Mishra a/w Ms Neeta Solanki and Mr Jugal Haria
i/b Unison Legal for Petitioner in WP/3952/2022.
Mr Porus F Kaka, Senior Advocate (through VC) i/b Prakash & Co
for Petitioner in WP/4063/2022.
Mr Madhur Agrawal a/w Mr Jas Sanghavi, Mr Fenil Bhatt, Mr
Suyog Bhave and Mr Vikas Poojary i/b PDS Legal for Petitioner in
WP/4423/2022.
Mr Nishant Thakkar a/w Mr Hiten Thakkar, Ms Jasmin
amalsadvala and Mr Bhavesh Bhatia i/b Mint and Confreres for
Petitioner in WP/4579/2022.
Mr Dharan Gandhi a/w Ms Aanchal Vyas for Petitioner in
WP/4669/2022, WP/4761/2022, WP/5006/2022,
WP/5025/2022, WP/5310/2022, WP(L)/26124/2022,
WP/87/2023, WP/522/2023, WP/1201/2023,
WP(L)/1567/2023, WP/1676/2023, WP/2188/2023,
WP/2572/2023, WP(L)2629/2023, WP(L)/3287/2023,
WP(L)/7318/2023, WP(L)/13311/2023, WP(L)/17787/2023,
WP(L)/23383/2023 and WP(L)/14949/2024.
Mr Satish Mody a/w Ms Aasifa Khan for Petitioner in
WP/4848/2022.
Mr Kumar Kale for Petitioner in WP/5166/2022, WP/65/2023,
WP/661/2023, WP/2494/2023, and WP(L)/15744/2024.
Mr Rahul Sarda a/w Mr Jas Sanghavi, Mr Suyog Bhave and Mr
Vikas Poojary i/b PDS Legal for Petitioner in WP/5264/2022.
Mr Jeet Kamdar a/w Mr Sameer G Dalal for Petitioner in
WP/5280/2022, WP/5340/2022, WP/5346/2022 and
WP/1605/2023.
Mr Prakash Shah a/w Mr Jas Sanghavi, Mr Suyog Bhave, Mr Vikas
Poojary i/b PDS Legal for Petitioner in WP/5289/2022.
Mr Rahul Hakani a/w Mr Vishesh Srivastav and Mr Nikhil Waje
for Petitioner in WP(L)/26358/2022, and WP(L)/15810/2024.
Gaikwad RD
::: Uploaded on - 13/05/2024 ::: Downloaded on - 30/05/2024 03:20:57 :::
7/10 918-1058-oswp-3659-2022+.doc
Mr Niraj Sheth a/w Mr Jitendra Singh for Petitioner in
WP(L)/27348/2022.
Mr Ravi Sawana a/w Ms Shraddha Jadhav and Ms Vidhi Mehta
i/b Mr Aagam Doshi for Petitioner in WP(L)/29473/2022.
Mr Mandar Vaidya for Petitioner in WP(L)/29504/2022 and
WP/3160/2023.
Mr Nishit Gandhi for Petitioner in WPL/31649/2022,
WPL/36109/2022, WP/1011/2023 and WP/2460/2023.
Mr Mihir Naniwadekar a/w Mr Vachan Bodke i/b V and M Legal
for Petitioner in WP(L)/36341/2022.
Mr Bharat Raichandani a/w Mr Aman Mishra i/b UBR Legal
Advocates for Petitioner in WPL/40275/2022, WP(L)/5669/2023,
WP(L)/6215/2023 and WP(L)/8933/2023.
Ms A Vissanji i/b Mr S J Mehta for Petitioner in WP/329/2023.
Mr Rahul Hakani for Petitioner in WP/433/2023 and
WP/2062/2023.
Mr Akshay Pawar a/w Mr Ajay R Singh for Petitioner in
WP/537/2023.
Ms Dinkle Hariya a/w Ms Rashmi Vyas for Petitioner in
WP/572/2023, WP/1860/2023, WP(L)/6983/2023,
WP(L)/12479/2023 and WP(L)/4195/2023.
Mr Tanzil Padvekar a/w Ms Tejal Kharkar for Petitioner in
WP/695/2023.
Ms Fereshte Sethna a/w Mr Mrunal Parekh i/b DMD Advocates for
Petitioner in WP/1059/2023.
Mr Sashi Tulsiyan a/w Mr P C Tripathi for Petitioner in
WP(L)/1156/2023, WP(L)/1197/2023,
WP(L)/1522/2023,WP/475/2024, WP/2605/2024,
WP(L)/8521/2024 and WP/492/2024.
Mr Anuj Kisnadwala i/b Mint and confreres for Petitioner in
WP/1810/2023, WP/1973/2023, WP(L)/2305/2023,
WP/2694/2023, WP(L)/2763/2023 and WP(L)/2797/2023.
Mr Madhur Agrawal i/b Mr Atul K Jasani for Petitioner in
WP/2019/2023.
Mr Mrunal Parekh i/b DMD Advocates for Petitioner in
WP/2157/2023.
Mr Gautam S Thacker i/b D M Harish and Co. For Petitioner in
WP/2790/2023.
Mr Anuj Kishnadwala i/b Mint and Confreres for Petitioner in
WP/2853/2023 and WP(L)/5372/2023.
Ms Aasavari Kadam for Petitioner in WP/3052/2023.
Mr Abhishek Khandelwal for Petitioner in WP(L)/3886/2023,
WP(L)/4228/2023 and WP(L)/5280/2023.
Mr Parth Bhatt a/w Mr Mohammed Zain Khan and Mr Ashraf
Kapoor for Petitioner in WP(L)/4703/2023.
Mr Sukhsagar Syal i/b Mint and Confreres for Petitioner in
Gaikwad RD
::: Uploaded on - 13/05/2024 ::: Downloaded on - 30/05/2024 03:20:57 :::
8/10 918-1058-oswp-3659-2022+.doc
WP(L)/5720/2023.
Dr Avinash Poddar a/w Ms Deepali Kamble (both through V. C.)
for Petitioner in WP(L)/8162/2023.
Mr Harsh Kapadia i/b Mint and Confreres for Petitioner in
WP(L)/12060/2023.
Ms Aasifa Khan for Petitioner in WP/539/2024 and
WP/1774/2024.
Mr Nishant Thakkar a/w Mr Hiten Thakkar, Ms Jasmin
Amalsadvala and Mr Bhavesh Bhatia i/b Lumiere Law Partners for
Petitioner in WP/4579/2022, WP/4869/2022, WP/708/2024 and
WP/782/2024.
Mr Devendra Jain a/w Mr Radha Halbe for Petitioner in
WP(L)/13175/2024.
Mr Dinesh Kukreja a/w Mr Samyak Navedia i/b Sriram Sridharan
for Petitioner in WP(L)/15602/2024.
Mr Dharan V Gandhi i/b Mr Vpul J Shah for Petitioner in
WP/59/2024.
Mr Nishant Thakkar a/w Ms Jasmin Amalsadvala i/b Lumiere Law
Partners for Petitioner in WP/3814/2022.
Mr Sameer Dalal for Petitioner in WP/3895/2022.
Mr Akhileshwar Sharma for Respondents-Revenue in
WP/3657/2022, WP/3942/2022, WP/4669/2022,
WP/4761/2022, WP/4848/2022, WP/5264/2022,
WP/5310/2022, WP(L)/27348/2022, WP(L)/36109/2022,
WP/537/2023, WP/572/2023, WP(L)/1011/2023,
WP(L)/1197/2023, WP/1860/2023, WP/2062/2023,
WP(L)/2305/2023, WP/2460/2023, WP/2494/2023,
WP/2790/2023, WP(L)/4228/2023 and WP(L)/5280/2023.
Mr Suresh Kumar for Respondents in WP/3659/2022,
WP/3818/2022, WP/3851/2022, WP/3860/2022,
WP/3952/2022, WP/4423/2022, WP/4579/2022,
WP/5025/2022, WP/5047/2022, WP/5166/2022,
WP(L)/26124/2022, WP(L)/26358/2022, WP(L)/29473/2022,
WP(L)/29504/2022, WP/329/2023, WP/522/2023,
WP/695/2023, WP/1059/2023, WP/1955/2023, WP/2019/2023,
WP/2157/2023, WP/2188/2023, WP(L)/6215/2023,
WP(L)/8162/2023, WP(L)/8933/2023, WP(L)/12479/2023,
WP(L)/32920/2023, WP/59/2024, WP/3814/2022 and
WP(L)/4195/2023.
Mr Akhileshwar Sharma i/b Ms Mamta Omle for Respondents-
Revenue in WP/87/2023, WP/2853/2023, WP/475/2024,
WP(L)/8521/2024, WP(L)/13175/2024 and WP(L)/15744/2024.
Ms Swapna Gokhale for Respondents-Revenue in WP/5174/2022,
WP/5280/2022, WP/5340/2022, WP/5346/2022,
WP(L)/31649/2022, WP(L)/1156/2023, WP(L)/1522/2023,
WP/1605/2023, and WP/2572/2023 and WP/492/2024.
Gaikwad RD
::: Uploaded on - 13/05/2024 ::: Downloaded on - 30/05/2024 03:20:57 :::
9/10 918-1058-oswp-3659-2022+.doc
Mr Akhileshwar Sharma i/b Mr Siddharth Chandrashekhar for
Respondents-Revenue in WP/1201/2023, WP/1676/2023,
WP/3712/2023, WP(L)/3886/2023, WP(L)/5372/2023,
WP(L)/7318/2023, WP(L)/17796/2023, WP(L)/23767/2023,
WP/539/2024 and WP/2605/2024.
Mr Arjun Gupta for Respondent-Revenue No. 1 and 2 in
WP/1810/2023, WP/1973/2023 and WP(L)/14949/2024.
Ms Shreya Singhi i/b Ms Sushma Nagaraj for Respondents-
Revenue in WP/4848/2022, WP/4875/2022, WP/433/2023,
WP/661/2023, WP/2188/2023, WP/3026/2023,
WP(L)/5669/2023, WP(L)/5720/2023, WP(L)/10896/2023,
WP(L)/11390/2023, WP(L)/13311/2023, WP(L)/17787/2023,
WP/198/2024 and WP/1774/2024.
Mr Ravi Rattesar for Respondents-Revenue in WP/3160/2023 and
WP/218/2024.
Mr Dhananjay B Deshmukh for Respondents-Revenue in
WP(L)/21979/2023.
Mr Subir Kumar a/w Mr Abhinav Palsikar for Respondents-
Revenue in WP(L)/2763/2023, WP(L)/3287/2023,
WP(L)/4703/2023 and WP/4630/2022.
Mr Vipul Bajpayee for Respondents-Revenue in WP/245/2024.
CORAM: K. R. SHRIRAM &
DR. NEELA GOKHALE, JJ.
DATED: 9th May 2024
PC:-
1. We are informed by counsel for Petitioner/s that these Petitions will be covered by the judgment in Hexaware Technologies Limited v. Assistant Commissioner of Income Tax Circle 15(1)(2) Mumbai and Ors.1 Counsel for Respondent/s concur.
2. Therefore, the notices and orders impugned in these petitions are quashed and set aside. In case any re-assessment order is passed, the same also will stand quashed. So also, consequential demand notice or penalty notice will also stand quashed and set aside. 1 Writ Petition No.1778 of 2023 decided on 3.5.2024. Gaikwad RD ::: Uploaded on - 13/05/2024 ::: Downloaded on - 30/05/2024 03:20:57 ::: 10/10 918-1058-oswp-3659-2022+.doc
3. Petitions disposed accordingly.
4. In view of disposal of petitions, interim application, if any, pending therein shall also stand disposed.
5. Whichever contention raised in the Petition not covered by the Hexaware Technologies (Supra) is kept open to be raised, should the need arise.
(DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.)
Digitally
signed by
RAJU
RAJU DATTATRAYA
DATTATRAYA GAIKWAD
GAIKWAD Date:
2024.05.13
18:30:23
+0530
Gaikwad RD
::: Uploaded on - 13/05/2024 ::: Downloaded on - 30/05/2024 03:20:57 :::