EMCURE PHARMACEUTICALS LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX AND ORS

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WP/1802/2023HC BombayHCBM01005880202319 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 High Court held that all the writ petitions are covered by the judgment in New India Assurance Co. Ltd. vs. 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 are quashed and set aside. The Court also quashed and 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 ratio decidendi is that if a set of petitions are demonstrably covered by a prior High Court judgment on similar grounds, the High Court can quash the impugned notices and orders without delving into the merits of each individual case, thereby providing swift relief to the assessees.

What were the facts?

The petitioners, Zentest Software Private Limited and other assessees, have filed multiple writ petitions before the Bombay High Court. These petitions challenge orders passed under Section 148A(d) of the Income Tax Act, 1961, and notices issued under Section 148 of the Act. The revenue, represented by the Assistant Commissioner of Income Tax, is the respondent. The specific assessment years and the amounts in dispute are not detailed in this excerpt. The procedural history is that the assessees have approached the High Court by way of writ petitions to challenge the aforementioned actions of the revenue.

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. Assessee's contention: The counsel for the petitioners stated that all these petitions are covered by the judgment of the Bombay High Court in New India Assurance Co. Ltd. vs. Assistant Commissioner of Income Tax, Circle 3(2)(1), Mumbai & Ors. (Writ Petition No. 1945 of 2023, dated 15th January 2024). Revenue's contention: The counsel for the respondents agreed 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

1/2 957-WP-9958-2022 @ Ors.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 9958 OF 2022 Zentest Software Private Limited

….Petitioner V/s. Assistant Commissioner of Income Tax, Circle 12 and Anr. ….Respondents ALONGWITH WRIT PETITION NOS. 10589, 11078, 11215, 12806, 14664 OF 2022, 1109, 1802, 2110, 6477, 7855 OF 2023 ---- Mr. Niraj Sheth i/b Mr. Atul K. Jasani, Mr. Mihir Naniwadekar a/w Mr.Shashwat Rai i/b Keystone Partners, Mr. Rahul Hakani a/w Mr. Aovait Dalvi a/w Ms. Shreya Gosavi i/b Mr. Niyati Mankad Hakani, Mr. Harsh Shah, Mr. Harsh R. Kothari, Mr. Prakash Shah a/w Mr. Mihir Mehta, Mr. Jas Sanghavi, Mr. Suyog Bhave, Mr. Mohit Raval and Mr. Yash Prakash i/b PDS Legal, Mr. Sukhsagar Syal i/b Mr. Govind Jhaveri, Mr. Abhishek Khandelwal for Petitioners - Assessees in respective matters Mr. Suresh Kumar, Mr. Ajeet Manwani a/w Ms. Samiksha Kanani, Mr.Akhileshwar Sharma a/w Ms. Shilpa Goal for Respondents-Revenue in respective matters

---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ.

DATED : 19th 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. vs. Assistant Commissioner of Income Tax, Circle 3(2)(1), Mumbai & Ors.1. Counsel for Respondents agree. 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 the respective petitions are hereby quashed and set aside. 1 Writ Petition No. 1945 of 2023 Dated 15th January 2024 Purti Parab PURTI PRASAD PARAB Digitally signed by PURTI PRASAD PARAB Date: 2024.01.22 14:16:25 +0530

2/2 957-WP-9958-2022 @ Ors.doc 2. Petitions disposed. 3. Consequential notices or orders, if any, also stand quashed and set aside. 4. 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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