THE MODERN EDUCATION SOCIETY KHADGAON THROUGH ITS SECRETARY MAKRAND BHALCHANDRA SAVE vs. THE PRINCIPAL CHIEF COMMISSIONER AND OTHERS

1 64-WP-11555-24.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD WRIT PETITION NO. 11555 OF 2024 THE MODERN EDUCATION SOCIETY KHADGAON THROUGH ITS SECRETARY VERSUS THE PRINCIPAL CHIEF COMMISSIONER AND OTHERS ... Mr. Raviraj R. Chandak, Advocate for the Petitioner Mr. Alok Sharma, Advocate for Respondent Nos.1 to 3 ...

CORAM : NITIN B. SURYAWANSHI AND ABASAHEB D. SHINDE, JJ. DATE : 10th SEPTEMBER, 2026 PER COURT : 1. This petition challenges the notice dated 16/03/2022 issued under Section 148-A(b) and the consequential order dated 30/03/2022 passed under Section 148-A(d) of the Income Tax Act, for the assessment year 2015-2016. 2. Reliance is placed on the decision rendered by this Court at Principal Seat in Writ Petition No.1778/2023 [Hexaware Techologies Limited Vs. Assistant Commissioner of Income Tax Circle and Others] dated 15/06/2026, wherein in the identical facts the impugned notice issued under Section 148 and consequential action taken on the basis of the same, is quashed and set aside. Reliance is also placed on the decision of the Apex Court in Civil Appeal No.___ of 2026 (Arising out of SLP (Civil) No.8682/2024 [The Income Tax Officer and Another Vs. Shri Sai Kumar Mateti], SVH

2 64-WP-11555-24.odt particularly paragraph Nos.4 and 7 therein, which are as follows, “4. The instant cases were segregated through the above-mentioned order on the premise that they may be pertaining to Assessment Year 2015-16. It is fairly conceded by Mr. N. Venkataraman, learned Additional Solicitor General of India, representing the Revenue, that in the assessment cases pertaining to the year 2015-16, the notices issued/proposed to be issued for reassessment would stand barred by time in light of the view taken by this Court in Union of India & Ors. v. Rajeev Bansal, 2024 SCC OnLine SC 2693. 5. ..… 6. ….. 7. Consequently, keeping in mind the reasons set out in order dated 10.04.2026, the impugned judgment in each appeal is set aside and the instant appeals are disposed of by remitting the matters to the jurisdictional High Courts for redetermination of the issues. As observed above, the High Courts shall firstly determine whether the matters pertain to Assessment Year 2015-16. If it is found to be so, no further adjudicatory exercise shall be required to be undertaken by the High Court, except to declare the notices as being time-barred in light of Rajeev Bansal (supra). However, if it is found that the case does not pertain to Assessment Year 2015-16, then all the issues shall be resolved in terms of the order dated 10.04.2026 passed in Civil Appeal No. 4716 of 2026.” 3. Learned advocate Mr. Alok Sharma submits that the statement made by the Additional Solicitor General is not binding as it is contrary to the law. He seeks time to file affidavit-in-reply. 4. Issue notice to the respondents. Learned advocate Mr. Alok Sharma waives service of notice for respondent Nos.1 to 3. 5. Stand over to 08/10/2026. 6. In the meanwhile, there shall be ad-interim relief in terms of prayer clause ‘E’, which is as follows:- “E) Pending the hearing and final disposal of this writ SVH

3 64-WP-11555-24.odt petition, the effect, execution, implementation and further steps taken in pursuance to the impugned notice dated 30.03.2022 issued u/sec. 148 of the Income Tax Act, by the respondent no. 2 for the Assessment Year 2015-2016 may kindly be stayed.” (ABASAHEB D. SHINDE, J.) (NITIN B. SURYAWANSHI, J.)

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