MS. SWETA SHANTILAL SHAH vs. ADDL. JOINT COMMISSIONER OF INCOME TAX AND ANR

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WP/14428/2022HC BombayHCBM01046663202229 June 2026Bench: HON'BLE SHRI JUSTICE B.P. COLABAWALLA,HON'BLE SHRI JUSTICE FIRDOSH PHIROZE POONIWALLA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner to withdraw the Writ Petition. The court directed that the petitioner would be at liberty to raise all their defenses before the Assessing Officer in the proceedings initiated under Sections 147/148 of the Income Tax Act, 1961. The court also requested the Assessing Officer to dispose of the proceedings under Sections 147/148 expeditiously. The decision was based on the petitioner's stated intention to withdraw and pursue their remedies before the Assessing Officer. No decision was made on the merits of the case.

What were the facts?

The petitioner, Ms. Sweta Shantilal Shah, filed a Writ Petition before the Bombay High Court challenging a notice issued under Section 148 of the Income Tax Act, 1961. The respondents were the Additional/Joint Commissioner of Income Tax and another. After the arguments commenced, the petitioner's advocate stated that they had instructions to withdraw the Writ Petition. The petitioner intended to raise all their defenses in response to the Section 148 notice.

What were the issues?

1. Whether the petitioner is entitled to withdraw the Writ Petition and raise all defenses in the proceedings initiated under Sections 147/148 of the Income Tax Act, 1961? Assessee's Contention: The learned advocate for the petitioner, on instructions, stated that they wished to withdraw the Writ Petition and raise all defenses in the reply to be filed to the Notice issued under Section 148 of the Income Tax Act, 1961. Revenue's Contention: No specific argument was recorded for the revenue on this issue.

Which sections of the Income-tax Act were involved?

Section 148,Section 147

AI-generated summary — verify with the full judgment below

26.wp.14428.22.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 14428 OF 2022 Ms. Sweta Shantilal Shah .. Petitioner Versus Addl/Joint Commissioner of Income Tax & Anr .. Respondents Mr. Shreerat Kamath, with Puja Yadav, Advocates for the Petitioner/Applicant. Mr. Akhileshwar Sharma, Advocates for the Respondent /Revenue.

CORAM: B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. DATE: JUNE 29, 2026 P. C. 1. After the above Writ Petition was argued for sometime, the learned advocate appearing on behalf of the Petitioner stated that he has instructions to withdraw the above Writ Petition and raise all his defences in a reply to be filed to the Notice issued under Section 148 of the Income Tax Act, 1961 (for short “the I. T. Act”). 2. Considering the aforesaid statement, the above Writ Petition is dismissed as withdrawn with liberty to the Petitioner to raise all defences Page 1 of 2 JUNE 29, 2026 Aswale ANJALI TUSHAR ASWALE Digitally signed by ANJALI TUSHAR ASWALE Date: 2026.06.30 15:24:14 +0530

26.wp.14428.22.doc

before the Assessing Officer in the proceedings initiated against the Petitioner under Sections 147/148 of the I. T. Act. 3. We would request the Assessing Officer to dispose of the proceedings under Sections 147/148 of the I. T. Act as expeditiously as possible. 4. This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order. [FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.] Page 2 of 2 JUNE 29, 2026 Aswale

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