Bombay High Court
Karp Impex Ltd vs Dy Commissioner Of Income Tax Circle 5 ... on 19 January, 2024
Author: Neela Gokhale
Bench: K.R. Shriram, Neela Gokhale
2024:BHC-OS:1222-DB 1/3 905-WP-1354-2023 @ Ors.doc
PURTI
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
PRASAD ORDINARY ORIGINAL CIVIL JURISDICTION
PARAB
Digitally signed by
PURTI PRASAD
PARAB
Date: 2024.01.22
14:34:00 +0530 WRIT PETITION NO. 1354 OF 2023
Virendra Ship Recyclers LLP ....Appellant
V/s.
Assistant Commissioner of Income
Tax, Circle 17(1) ...Respondent
ALONGWITH
WRIT PETITION NOS. 3622, 3725, 3788, 3795, 3816, 3852, 3863, 3896,
3968, 3982, 3985, 4006, 4008, 4032, 4094, 4124, 4197, 4224, 4225, 4232,
4250, 4315, 4320, 4342, 4378, 4383, 4419, 4496, 4542, 4597, 4612, 4771,
4806, 4815, 4842, 4853, 4854, 4926, 5009, 5060, 5061, 5075, 5124, 5244,
5246, 5247, 5295, 5334, 5336 OF 2022
WRIT PETITION (L) NOS. 25125, 26391, 26648, 26979, 28277, 29109,
29227, 32025, 32351, 32398, 32879, 34468, 35081, 36929, 38250, 40804
OF 2022
WRIT PETITION NOS. 25, 130, 161, 163, 237, 380, 402, 413, 428, 434,
445, 524, 604, 656, 657, 787, 833, 852, 857, 890, 1007, 1160, 1217, 1282,
1330, 1334, 1335, 1337, 1374, 1613, 1645, 1674, 1679, 1730, 1738, 1793,
1802, 1828, 1839, 1877, 1969, 2043, 2078, 2101, 2107, 2241, 2388, 2403,
2436, 2444, 2449, 2503, 2529, 2580, 2687, 2718, 2846, 2916, 2940, 2961,
2982, 3027, 3029, 3050, 3051, 3195, 3250, 3284, 3377 OF 2023
WRIT PETITION (L) NOS. 383, 2002, 2214, 2299, 2337, 11328 OF 2023
WRIT PETITION (L) NOS. 4315, 4605, 6082, 6247, 7550, 9594, 12354,
12415, 12511, 12514, 16923, 16925 OF 2023
WRIT PETITION NOS. 65, 113, 131 OF 2024
INTERIM APPLICATION (L) NO. 10801 OF 2023
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Mr.Tushar Hemani, Senior Advocate (through V.C.), Dr. K. Shivaram, Senior
Advocate, Mr. Saurabh Soparkar, Senior Advocate (through V.C.), Mr.Nishant
Thakkar a/w Ms. Jasmin Amalsadvala, Mr. Hiten Thakkar and Ms. Sofiya
Shanmugam i/b Lumiere Law Partners, Mr. Prakash Shah a/w Mr. Mihir
Mehta, Mr.Jas Sanghavi, Mr. Suyog Bhave, Mr. Mohit Raval and Mr. Yash
Prakash i/b PDS Legal, Mr. Niraj Sheth i/b Mint and Confreres, Mr. Anuj
Kisnadwala i/b Mint and Confreres, Mr. Gautam S. Thacker i/b D. M. Harish
and Co, Mr.Rohit Jain a/w Mr.Samarth Choudhari, Ms. Priyanka Jain a/w
Purti Parab
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Mr. Pankaj Soni i/b Vaish Associates with Mr. K. Gopal, Mr. Madhur Agrawal,
Mr. Jeet Kamdar, Mr. Sham V. Walve, Mr. R. S. Padvekar, Mr. Ajay R. Singh,
Ms. Vasanti Patel, Mr. Sukhsagar Syal, Mr. Niraj Sheth, Mr. Hiro Rai,
Mr.Mihir Naniwadekar, Mr. Harsh Kapadia, Dr. Avinash Poddar (through
V.C.), Mr. Gautam S. Thacker, Mr. Atul Jasani, Mr. Dharan V. Gandhi,
Mr.Rahul Hakani, Mr.Satish Mody, Mr. Mandar Vaidya, Mr. Harsh Kothari,
Ms. Rutuja N. Pawar, Ms. Aasifa Khan, Mr. Devendra Jain, Ms. Radha Halbe,
Mr. Sameer Dalal, Mr. Tanzil Padvekar, Mr. Sanket Bora, Mr. Shashi Bekal,
Mr. Jitendra Singh, Mr. Paras Savla, Mr. Harsh R. Shah, Mr. Pratik Poddar,
Mr. Subhash Shetty, Mr. Govind Javeri, Mr. Abhishek Khandelwal, Mr. Arun
Jain, Ms. Priyanka Bora, Mr. Jay Bhansali, Mr.Nishit Gandhi, Mr. P. C.
Tripathi, Mr. Raj Darak, Ms. Neha Paranjpe, Mr. Om Kandalkar, Mr. Abhinav
Mathur, Ms. Aanchal Vyas, Ms. Tejal Kharkar, Mr. Akhilesh Deshmukh,
Mr.Akshay Pawar, Mr. Pushvijay Kanoji, Mr. Uttam S Rane, Ms. Vidhi
Punamia, Mr. Heramb Kadam, Mr. Sanjiv Sawant, Mr. Mahaveer Jain,
Mr.Anand Kanse, Ms.Deepali Kamble, Mr. Prateek Jha, Mr. Brijesh Pathak,
Mr. Shrey S Lodha, Ms. Niyati Mankad, Mr. Advait Dalvi, Ms. Shreya Gosavi,
Ms. Jinal Shah, Mr. Dhaval Shah, Ms. Jigna Jain, Mr. Jamshed Ansari,
Mr.Ranit Basu, Ms. Maitri Malde, Ms. Dua Shaikh, Mr. Anuj Kishnadwala,
Ms. Rucha Vaidya, Ms. Farzeen Khambatta, Mr. Kartik Vig, Mr. Vijaykumar
Mishra and Mr. Vipul J. Shah for Petitioners-Assessees in respective matters.
Mr. Suresh Kumar, Mr. Akhileshwar Sharma, Ms. Swapna Gokhale, Mr. P. C.
Chhotaray, Mr. N. C. Mohanty, Mr. Siddharth Chandrashekhar, Mr. Subir
Kumar, Mr. Devvrat Singh, Ms. Sangeeta Yadav, Mr. Arjun Gupta, Ms. Sruti
Kalyanikar and Mr. Umesh Gupta for Respondents-Revenue in respective
matters.
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CORAM : K.R. SHRIRAM &
DR. NEELA GOKHALE, JJ.
DATED : 19th JANUARY 2024 P.C. :
1. Counsel for petitioners state that all these petitions will be covered by the judgment of New India Assurance Co. Ltd. vs. Assistant Commissioner of Income Tax, Circle 3(2)(1), Mumbai & Ors. 1. Counsel for Respondents agree. Therefore, impugned orders passed under Section 148 (A)d of the Income Tax Act, 1961 (the Act) and the notices issued under 1 2024 SCC OnLine Bom 146 Purti Parab ::: Uploaded on - 22/01/2024 ::: Downloaded on - 05/02/2024 22:36:02 ::: 3/3 905-WP-1354-2023 @ Ors.doc Section 148 of the Act in the respective petitions are hereby quashed and set aside.
2. Petitions disposed.
3. Consequential notices or orders, if any, also stand quashed and set aside.
4. All other rights and contentions which have been raised in the petitions are also kept open.
(DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.) Purti Parab ::: Uploaded on - 22/01/2024 ::: Downloaded on - 05/02/2024 22:36:02 :::