N G GROUP vs. INCOME TAX OFFICER WARD 28(2)(1) AND ANR

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WP/10013/2022HC BombayHCBM01028128202223 January 2024Bench: 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 all the writ petitions would be covered by the judgment of 'New India Assurance Co. Ltd. V/s Assistant Commissioner of Income Tax, Circle 3(2)(1), Mumbai & 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. The court also quashed and set aside any consequential notices or orders. The judgment explicitly stated that all other rights and contentions raised in the petitions were kept open. The ratio of the decision is that if reassessment proceedings are found to be covered by a binding precedent, the proceedings themselves should be set aside.

What were the facts?

The petitioners, identified as 'N G Group' and other assessees in various writ petitions, are challenging orders passed under Section 148A(d) and notices issued under Section 148 of the Income Tax Act, 1961. The respondents are the Income Tax Officer, Ward 28(2)(1), Mumbai, and other revenue authorities. The petitions were filed in the Bombay High Court. The procedural history indicates that these petitions were consolidated for hearing. The core of the matter concerns the validity of reassessment proceedings initiated against the assessees.

What were the issues?

1. Whether the impugned orders passed under Section 148A(d) and notices issued under Section 148 of the Income Tax Act, 1961, are valid? Assessee's Contention: The petitioners argue that these proceedings are covered by the judgment in 'New India Assurance Co. Ltd. V/s Assistant Commissioner of Income Tax, Circle 3(2)(1), Mumbai & Ors.'. Revenue's Contention: The respondents (Revenue) agree that the petitions are 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

1/2 932& Ors.WP-10013-2022.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.10013 OF 2022 N G Group

….Petitioner V/s. Income Tax Officer, Ward 28(2)(1) & Anr. .…Respondents WITH WRIT PETITION NOS.10162, 10782, 11077, 11123, 11189, 11214, 11220, 11254, 11462, 11467, 12132, 14529 OF 2022 WRIT PETITION NOS.4824, 5971 OF 2023 ---- Ms. Ritika Agarwal a/w Ms. Ayesha S. Ansari, Mr. Sandesh P. Salunkhe i/b ACE Legal, Mr. Devendra Jain a/w Ms. Radha Halbe, Mrs. Deepa Khare i/b Mint and Confreres, Mr. Mihir Naniwadekar a/w Mr. Ruturaj H. Gurjar, Mr.Mihir Naniwadekar a/w Mr. Suyog Bhave i/b PDS Legal, Mr. Sanket Bora a/w Ms. Vidhi Punmiya i/b SPCM Legal, Mr. Riyaz Padvekar a/w Mr.Tanzil R. Padvekar a/w Mr. Tejal Kharkar for Petitioners-Assessees in respective matters. Mr. Suresh Kumar a/w Ms. Mohinee Chougale, Ms. Jyoti Yadav, Ms. Gauri Kullkarni, Ms. Shilpa Goel a/w Mr. Akhileshwar Sharma, Mr. Ajeet Manwani a/w Ms. Samiksha Kanani for Respondents-Revenue in respective matters ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ.

DATED : 23rd JANUARY 2024 P.C. : 1 Counsel for petitioners state that all these petitions will be covered by the judgment of New India Assurance Co. Ltd. V/s Assistant Commissioner of Income Tax, Circle 3(2)(1), Mumbai & Ors.1. Counsel for respondents agree. 2 Therefore, impugned orders passed under Section 148 (A)d of the Income Tax Act, 1961 (the Act) and the notices issued under Section 1. 2024 SCC Online Bom 146 Gauri Gaekwad 2024:BHC-AS:3842-DB

2/2 932& Ors.WP-10013-2022.doc 148 of the Act in the respective petitions are hereby quashed and set aside. 3 Petitions disposed. 4 Consequential notices or orders, if any, also stand quashed and set aside. 5 All other rights and contentions which have been raised in the petitions are also kept open. (DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.) Gauri Gaekwad Signed by: Gauri A. Gaekwad Designation: PS To Honourable Judge Date: 25/01/2024 12:56:46

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