LAXMIKANT BALKISAN NAWAL vs. INCOME TAX OFFICER WARD 1 MALEGAON INCOME TAX OFFICE AND ORS

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WP/5971/2023HC BombayHCBM01018571202323 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 in 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. Consequential notices or orders, if any, were also quashed and set aside. The Court explicitly kept open all other rights and contentions raised in the petitions. The ratio decidendi is that if a set of petitions are demonstrably covered by a prior High Court judgment on similar issues concerning Section 148A and Section 148 notices, the High Court will follow that precedent and grant relief accordingly.

What were the facts?

The petitioners, identified as 'N G Group' and other assessees, filed multiple writ petitions before the Bombay High Court. These petitions challenged orders passed under Section 148A(d) and notices issued under Section 148 of the Income Tax Act, 1961. The respondent in these matters is the Income Tax Officer, Ward 28(2)(1) and another respondent. The judgment does not specify the assessment years or the amounts in dispute. The procedural history is limited to the filing of these writ petitions challenging the aforementioned orders and notices.

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 stated that all their 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. (2024 SCC Online Bom 146). Revenue's Contention: The respondents (Revenue) agreed that the petitions would be 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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