Rohini Anil Pandhe v. The Assistant Commissioner Of Income Tax And ANR
1/4 914-WP-1166-2023 & Ors.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
Digitally signed by PURTI PRASAD PARAB Date:
2024.05.13 13:52:11 +0530 ORDINARY ORIGINAL CIVIL JURISDICTION PURTI PRASAD PARAB
(914) WRIT PETITION NO. 1166 OF 2023 Rupani Intercom Pvt. Ltd.
...Petitioner
Versus
Income Tax Officer Ward-14(3)(1), Mumbai & Ors.
...Respondents
AND
(917) WRIT PETITION NO. 3581 OF 2022 Kishin Shewaram Loungani
...Petitioner
Versus
Income Tax Officer Ward-23(2)(6), Mumbai & Ors.
...Respondents
AND
(918) WRIT PETITION NO. 256 OF 2023 Celestial Aviation Funding Unlimited Company
...Petitioner
Versus
Deputy Commissioner of Income Tax, International Tax, Circle 2(3)(2) & Ors.
...Respondents
AND
(919) WRIT PETITION NO. 2189 OF 2023 Sodexo India Service Private Limited
...Petitioner
Versus
ACIT, Mumbai & Ors.
...Respondents
AND
(920) WRIT PETITION (L) NO. 5792 OF 2023 Indira Suresh Agrawal
...Petitioner
Versus
Income Tax Officer, Ward12(2)(1) & Ors.
...Respondents
AND
(929) WRIT PETITION NO. 71 OF 2024 Roche Products (India) Private Limited
...Petitioner
2/4 914-WP-1166-2023 & Ors.doc
Versus
Assistant Commissioner of Income Tax International Tax, Circle 1(3)(1), Mumbai & Anr.
...Respondents
AND
(932) WRIT PETITION (L) NO. 5981 OF 2024 Saira Banu Khan
...Petitioner
Versus
Assistant Commissioner of Income Tax Central Circle 4(1) & Ors.
...Respondents
CIVIL APPELLATE JURISDICTION
(922) WRIT PETITION NO. 6452 OF 2023 Kishore Haresh Ramchandan
...Petitioner
Versus
Income Tax Officer Ward 2(2) & Ors.
...Respondents
AND
(926) WRIT PETITION NO. 15251 OF 2023 Rohini Anil Pandhe
...Petitioner
Versus
the Assistant Commissioner of Income Tax & Anr.
...Respondents
---- WP/1166/2023 Ms. Dinkle Hariya, Advocate for Petitioner.
Ms. Swapna Gokhale for Respondents-Revenue.
WP/3581/2022 Mr. Jas Sanghavi and Mr. Yash Prakash and Ms Vikas Poojary i/b PDS Legal for the Petitioner.
Mr. Akhileshwar Sharma for Respondents-Revenue. WP/256/2023 Ms. Fereshte Sethna and Mr. Mrunal Parekh i/b DMD Advocates for Petitioner.
Mr. Suresh Kumar for Respondents.
3/4 914-WP-1166-2023 & Ors.doc WP/2189/2023 Mr. Mrunal Parekh i/b DMD Advocates for Petitioner. Mr. Devvrat Singh for Respondents-Revenue.
WPL/5792/2023 Ms. Anjali Trivedi i/b V Thakers Advocates for Petitioner. Mr. Subir Kumar a/w Mr. Abhinav Palsikar for Respondents-Revenue. WP/6452/2023 Mr. Dharan Gandhi for Petitioner.
Mr. Akhileshwar Sharma for Respondents-Revenue. WP/15251/2023 Ms. Dinkle Hariya i/b Ms. Rashmi Vyas for Petitioner. Mr. Akhileshwar Sharma for Respondents-Revenue. WP/71/2024 Ms. Fereshte Sethna a/w Mr. Mrunal Parekh i/b DMD Advocates for Petitioner Mr. Suresh Kumar for Respondents.
WPL/5981/2024 Mr. Dharan V. Gandhi for Petitioner.
Mr. N. C. Ranganayakulu for Respondents-Revenue. ---- CORAM : K. R. SHRIRAM & DR. NEELA GOKHALE, JJ.
DATED : 10th MAY 2024 P.C. :
All these petitions relate to different Assessment Years. We are informed by counsel for Petitioners that these Petitions will be covered by the judgment of this court in Hexaware Technologies Limited v. Assistant Commissioner of Income Tax Circle 15(1)(2) Mumbai and Ors.1 Counsel for Respondents concur.
2024 SCC OnLine 1249
4/4 914-WP-1166-2023 & Ors.doc Therefore, the notices and orders impugned in these petitions are quashed and set aside. In case any re-assessment orders are passed, the same also will stand quashed. So also, consequential demand notices or penalty notices will also stand quashed and set aside. Petitions disposed accordingly.
5.
Whichever contention raised in the Petitions not covered by the Hexaware Technologies (Supra) is kept open to be raised, should the need arise.
(DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.)