M/S STELLAR DIAGNOSTICS INDIA PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX AND 2 ORS

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WP/183/2026HC BombayHCBM05003577202518 March 2026Author: HON'BLE SHRI JUSTICE VALMIKI MENEZES,HON'BLE SHRI JUSTICE AMIT S. JAMSANDEKAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the Revenue had placed a communication dated March 17, 2026, informing the assessee that the notice under Section 148 dated March 30, 2025, was withdrawn. Based on this communication and the contention stated therein, the Court was of the opinion that the other notice under Section 148A(d) dated March 28, 2025, must also stand dropped. Consequently, both notices were considered dropped. The Court stated that it would be open for the Revenue to take such proceedings as are contemplated under law. The contentions of the parties with regard to the subject matter of the petition were left open. The petition was disposed of.

What were the facts?

The petitioner, M/s Stellar Diagnostics India Private Limited, filed a writ petition before the Bombay High Court at Goa challenging two orders: a notice under Section 148 dated March 30, 2025, and an order under Section 148A(d) dated March 28, 2025, both issued under the Income Tax Act, 1961. The Revenue, through a communication dated March 17, 2026, informed the assessee that the notice under Section 148 dated March 30, 2025, was withdrawn for stated reasons. The High Court considered this communication.

What were the issues?

1. Whether the notice under Section 148 dated March 30, 2025, issued under the Income Tax Act, 1961, stands withdrawn. (Question of law) 2. Whether the order under Section 148A(d) dated March 28, 2025, issued under the Income Tax Act, 1961, should also be dropped consequent to the withdrawal of the Section 148 notice. (Question of mixed law and fact) Assessee's Contention: The assessee, through its counsel, relied on the communication from the Revenue indicating the withdrawal of the Section 148 notice. Revenue's Contention: The Revenue, through its Standing Counsel, placed a communication dated March 17, 2026, informing the assessee that the notice under Section 148 dated March 30, 2025, stands withdrawn for the reasons stated therein.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A(d)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
29 WP 183 2026 Suzana IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO.183 OF 2026 M/S STELLAR DIAGNOSTICS INDIA PRIVATE LIMITED ... PETITIONER Versus ASSISTANT COMMISSIONER OF INCOME TAX AND 2 ORS ... RESPONDENTS Mr. Gaurav Singbal, Advocate (through V.C.) with Mr. Pulkit Bandodkar, Advocate for the Petitioner. Ms. Swati Kamat Wagh, Standing Counsel for Respondent nos. 1 and 2. CORAM:- VALMIKI MENEZES & AMIT S. JAMSANDEKAR, JJ. DATED :- 18th March, 2026

ORAL ORDER:

1.

Registry to waive office objections and register the matter.

2.

The two Orders impugned in this Petition are an Order under Section 148 dated 30.03.2025 and the second Order under Section 148A(d) dated 28.03.2025, of the Income Tax Act, 1961. Learned Advocate appearing for the Revenue has placed a communication dated 17.03.2026 issued to the Assessee/Petitioner, to inform the Petitioner that, for the reasons stated in the communication, the Notice under Section 148 dated 30.03.2025 of the Income Tax Act stands withdrawn. If this be so, and on the basis of the contention stated in 18th March, 2026 2026:BHC-GOA:521-DB

29 WP 183 2026 the communication, we are of the opinion that the other Notice under Section 148A(d) dated 28.03.2025 must also stand dropped. Since both these Notices, i.e. dated 28.03.2025 and 30.03.2025, shall be considered as dropped, it shall be open to the Revenue to take such proceedings as are contemplated under law. The Petition stands disposed of.

3.

The contentions of the parties with regard to the subject matter of the Petition are left open. AMIT S. JAMSANDEKAR, J. VALMIKI MENEZES, J. 18th March, 2026 Signed by: MARIA SUZANA REBELLO Designation: Personal Assistant Date: 18/03/2026 16:34:14

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