LECMEC ENGINEERING PRIVATE LIMITED THE. DIRECTOR AASHISH N. SHAH vs. ASSISTANT COMMISSIONER OF INCOE TAX CIRCLE-7, PUNE AND ORS

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WP/12137/2022HC BombayHCBM01038476202206 March 2024Author: HON'BLE SHRI JUSTICE K.R. SHRIRAM,HON'BLE JUSTICE DR. NEELA KEDAR GOKHALE2 pages
AI SummaryRemanded

What did the High Court hold?

The Bombay High Court held that the issue in both writ petitions is covered by the recent judgment of the Court in Godrej Industries Ltd. V/s. The Assistant Commissioner of Income Tax, Circle 14(1)(2), Mumbai and Ors. Consequently, the impugned orders passed under Section 148A(d) of the Income Tax Act, 1961, and the notices issued under Section 148 of the Act in the respective petitions were quashed and set aside. Any consequential notices or orders were also quashed and set aside. The Court disposed of the petitions solely on the issue of limitation, as indicated by the statement that the petitions were disposed of "only on the issue of limitation." The Court further clarified that the petitioners may raise other contentions independently if the need arises in other matters.

What were the facts?

These two writ petitions, WP No. 12137 of 2022 and WP No. 12139 of 2022, were filed by Lecmec Engineering Pvt Ltd. and its Director Ashish Shah, and Aashish Niranjan Shah respectively, against the Assistant Commissioner of Income Tax, Circle-7, Pune, and others. The petitioners challenged orders passed under Section 148A(d) of the Income Tax Act, 1961, and notices issued under Section 148 of the Act. The assessment years are not specified in the provided text. The procedural history involves the filing of these writ petitions before the Bombay High Court.

What were the issues?

1. Whether the impugned orders passed under Section 148A(d) of the Income Tax Act, 1961, and the notices issued under Section 148 of the Act are valid. This is a mixed question of law and fact. Contentions: Assessee: The petitioners argued that the issue in these petitions is covered by the recent judgment of the Bombay High Court in Godrej Industries Ltd. V/s. The Assistant Commissioner of Income Tax, Circle 14(1)(2), Mumbai and Ors. (2024 Scc online Bom 681). Revenue: The respondent-revenue agreed that the issue is covered by the aforementioned judgment.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148

AI-generated summary — verify with the full judgment below

1/2 908-wp-12137-22&ANR.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.12137 OF 2022 Lecmec Engineering Pvt Ltd., the Director Ashish Shah ….Petitioner V/s. Assistant Commissioner of Income Tax Circle-7, Pune & Ors

.…Respondents WITH WRIT PETITION NO.12139 OF 2022 Aashish Niranjan Shah ...Petitioner Vs. Assistant Commissioner of Income Tax & Ors ...Respondents

---- Mr. Mr. Sagar Tilak a/w Ms Payal Rathod i/b Mr. Sachin Hande for Petitioner. Ms Samiksha Kanani for Respondent-Revenue. ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ.

DATED : 6th MARCH 2024 P.C. : 1 Counsel for petitioners state that the issue in these petitions will be covered by the recent judgment of this Court in Godrej Industries Ltd. V/s. The Assistant Commissioner of Income Tax, Circle 14(1)(2), Mumbai and Ors.1 Counsel for respondents agree. 2 Therefore, impugned orders passed under Section 148A(d) of the Income Tax Act, 1961 (the Act) and the notices issued under Section 148 of the Act in the respective petitions are hereby quashed and set aside. 1 2024 Scc online Bom 681 Meera Jadhav MEERA MAHESH JADHAV MEERA MAHESH JADHAV Date: 2024.03.07 11:26:41 +0530

2/2 908-wp-12137-22&ANR.doc Consequential notices or orders, if any, also stand quashed and set aside. 3 Petitions disposed. 4 Since we have disposed these petitions only on the issue of limitation, petitioners may raise the other contentions raised in these petitions independently, if the need arise in other matters. (DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.) Meera Jadhav

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