SWAPNIL RASIKLAL KOTHADIYA vs. INCOME TAX OFFICER WARD 2 PANDHARPUR AND ORS

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WP/12299/2022HC BombayHCBM07039299202223 January 2024Bench: HON'BLE SHRI JUSTICE K.R. SHRIRAM,HON'BLE JUSTICE DR. NEELA KEDAR GOKHALE2 pages
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What did the High Court hold?

The High Court, in light of the agreement between the parties that the present petitions are covered by the judgment in 'New India Assurance Co. Ltd. V/s Assistant Commissioner of Income Tax, Circle 3(2)(1), Mumbai & Ors.', quashed and set aside the impugned orders passed under Section 148A(d) of the Income Tax Act, 1961, and the notices issued under Section 148 of the Act. The Court also set aside any consequential notices or orders. The petitions were disposed of with all other rights and contentions raised by the petitioners being kept open. The judgment did not specify the exact reasoning from the 'New India Assurance' case that applied, but the agreement of counsel indicated its applicability. No issue was expressly left undecided.

What were the facts?

These are three writ petitions filed before the Bombay High Court. Writ Petition No. 12299 of 2022 is filed by Swapnil Rasiklal Kothadiya, and Writ Petition No. 332 of 2023 is filed by Shriram Jawahar Shetkari Sahakari Sakhar Udyog. The petitioners are challenging orders passed under Section 148A(d) of the Income Tax Act, 1961, and notices issued under Section 148 of the Act. The third writ petition, No. 3178 of 2023, filed by Kalpana Pravin Sanghvi, was adjourned. The counsel for the petitioners in the first two petitions stated that their cases are covered by a previous judgment of the High Court in 'New India Assurance Co. Ltd. V/s Assistant Commissioner of Income Tax, Circle 3(2)(1), Mumbai & Ors.' The revenue's counsel agreed with this submission.

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 liable to be quashed and set aside, in light of the judgment in 'New India Assurance Co. Ltd. V/s Assistant Commissioner of Income Tax, Circle 3(2)(1), Mumbai & Ors.'? Assessee's Contention: The petitioners argued that their petitions are covered by the aforementioned judgment of the Bombay High Court. They relied on this precedent to seek relief. Revenue's Contention: The revenue's counsel agreed with the petitioners' submission that the present cases are covered by the judgment in 'New India Assurance Co. Ltd. V/s Assistant Commissioner of Income Tax, Circle 3(2)(1), Mumbai & Ors.'

Which sections of the Income-tax Act were involved?

Section 148A,Section 148

AI-generated summary — verify with the full judgment below

1/2 946.WP-12299-2022.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.12299 OF 2022 Swapnil Rasiklal Kothadiya ….Petitioner V/s. Income Tax Officer, Ward 2 & Ors.

.…Respondents WITH WRIT PETITION NO.3178 OF 2023 Kalpana Pravin Sanghvi ….Petitioner V/s. Assistant Commissioner of Income Tax, Central Circle 2(3) & Ors. .…Respondents WITH WRIT PETITION NO.332 OF 2023 Shriram Jawahar Shetkari Sahakari Sakhar Udyog ….Petitioner V/s. Assistant Commissioner of Income Tax and Ors.

.…Respondents ---- Mr. Mihir Naniwadekar a/w. Mr. Ruturaj H. Gurjar for petitioner. Mr. Suresh Kumar for respondents – Revenue. ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ.

DATED : 23rd JANUARY 2024 P.C. : WRIT PETITION

NO.12299 OF 2022

WITH WRIT PETITION

NO.332 OF 2023

1 Mr. Naniwadekar state that 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. Mr. Suresh Kumar agrees. 1. 2024 SCC OnLine Bom 146 Gauri Gaekwad

2/2 946.WP-12299-2022.doc 2 Therefore, impugned orders passed under Section 148 (A)d of the Income Tax Act, 1961 (the Act) and the notices issued under Section 148 of the Act in these 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. WRIT PETITION

NO.3178 OF 2023

6 Stand over to 5th February 2024. (DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.) Gauri Gaekwad Signed by: Gauri A. Gaekwad Designation: PS To Honourable Judge Date: 25/01/2024 12:35:27

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