RAJEGAONKAR PROJECT PRIVATE LIMITED THR. ITS DIRECTOR vs. INCOME TAX OFFICER ITO WARD 2(1) AND ORS

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WP/13880/2023HC BombayHCBM01030080202327 March 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, in its order dated 27th March 2024, quashed and set aside the impugned orders passed under Section 148A(d) and the notices issued under Section 148 of the Income Tax Act, 1961, in both writ petitions. This decision was based on the Revenue's submission that the petitions were covered by the judgment in the case of New India Assurance Co. Ltd. V/s Assistant Commissioner of Income Tax. The Court also set aside any consequential notices or orders. All other rights and contentions raised by the Petitioner in the petitions were expressly kept open. The petitions were disposed of.

What were the facts?

The Petitioner, Rajegaonkar Project Private Limited, filed two writ petitions (WP No. 13880 of 2023 and WP No. 13885 of 2023) before the Bombay High Court. The petitions challenged orders passed under Section 148A(d) and notices issued under Section 148 of the Income Tax Act, 1961, by the Income Tax Officer, Ward 2(1), Nashik. The Revenue was represented by Mr. Suresh Kumar. The Petitioner was absent during the hearing. The Revenue stated that the petitions would be covered by a previous judgment in the case of New India Assurance Co. Ltd. V/s Assistant Commissioner of Income Tax.

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 liable to be quashed and set aside? (Question of law) Assessee's Contentions: The Petitioner was absent and did not present any arguments. Revenue's Contentions: The Revenue argued 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. (2024 SCC Online Bom 146).

Which sections of the Income-tax Act were involved?

Section 148A,Section 148

AI-generated summary — verify with the full judgment below

1/2 422-WP-13880-2023 @ WP-13885-2023.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 13880 OF 2023 ALONGWITH WRIT PETITION NO. 13885 OF 2023 Rajegaonkar Project Private Limited ….Petitioner V/s. Income Tax Officer, ITO Ward 2(1), Nashik and Ors. …Respondents ---- None for Petitioner. Mr. Suresh Kuamr for Respondents-Revenue. ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ.

DATED : 27th MARCH 2024 P.C. : 1. Petitioner absent. Mr. Suresh Kumar states that both the 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. 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 both the petitions are hereby quashed and set aside. 3. Petitions disposed. 4. Consequential notices or orders, if any, also stand quashed and set aside. 1 2024 SCC Online Bom 146 Purti Parab PURTI PRASAD PARAB Digitally signed by PURTI PRASAD PARAB Date: 2024.04.02 10:56:17 +0530

2/2 422-WP-13880-2023 @ WP-13885-2023.doc 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.) Purti Parab

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