Bombay High Court
The Shri Saibaba Sansthan Trust ... vs The Union Of India And 3 Others on 19 December, 2019
Author: M. S. Karnik
Bench: Nitin Jamdar, M. S. Karnik
925 wpl 3701-19.doc
Urmila Ingale IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION (L) NO. 3701 OF 2019
The Shri Saibaba Sansthan Trust (Shirdi) ... Petitioner
Vs.
The Union of India and Ors. ... Respondents
Mr.Ashwin Shete a/w Mr.Sandeep Junnarkar, Mr.Mohan Jayakar,
Mr.Abhay Dhadiwal, Ms.Bhavika Deora i/b Junnarkar & Associates,
for the Petitioner.
Mr.Abhay Ahuja a/w Mr.P.A.Narayanan, Ms.Sangeeta Yadav, for
Respondents.
Mr.H.S.Sundeep Kumar, Deputy Commissioner of Income Tax, Exe,
[topms - 2(1), Mumbai present.
CORAM : NITIN JAMDAR &
M. S. KARNIK, JJ.
DATE : 19 DECEMBER, 2019.
P. C. :
. Heard learned Counsel for the parties.
2. By this Petition, the Petitioner has challenged the notice dated 31 March 2019 seeking to reopen the assessment for the year 2014-15. It is the contention of the Petitioner that jurisdictional requirements for reopening the assessment are absent in this case.
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3. We have perused the Petition. We note that orders have been passed by this Court for the Assessment Years 2013-14 and 2015- 16 whereby this Court has not entertained the Petitions. Learned Counsel for the Petitioner submits that those orders can be distinguished and the Petitioner's challenge can be considered irrespective of the view taken by this Court in the earlier and subsequent assessment years as there are various differentiating features in the present Assessment Year. Learned Counsel for the Respondents submits that the matter being complex will require time to examine and reply will have to be filed. Considering the fact that assessment would become time barred by 31/12/2019, the learned Counsel for the Respondents states that he is not averse to this Court passing an ad- interim at this stage.
4. In these circumstances, stand over to 25 February 2020. Reply to be filed before the next date. There shall be ad-interim stay to the impugned notice in the meanwhile.
[M. S. KARNIK, J.] [NITIN JAMDAR, J.] Digitally signed Urmila by Urmila P. Ingle P. Ingle Date: 2019.12.19 17:55:01 +0530 2/2