Bombay High Court
JEET PARMARversusTHE INCOME TAX OFFCER WARD 3(2) KALYAN AND ORS
- Decided
- Disposal
- Disposed Off
Holding
All the notices, reassessment, demand and penalty orders relating to AY 2015-16 are quashed and set aside as they fall within the scope of the Hexaware Technologies judgment.
Summary
The Bombay High Court dealt with a large batch of writ petitions (WP 3641/2022 and many others) all concerning the Assessment Year 2015-16. Petitioners challenged notices, reassessment orders, demand and penalty notices issued by the Income Tax authorities. The Court observed that the matters are covered by its earlier decision in Hexaware Technologies Ltd. v. Assistant Commissioner of Income Tax Circle (Writ Petition No.1778 of 2023). Accordingly, it quashed and set aside all the impugned notices and orders, including any future reassessment, demand or penalty notices. The petitions were disposed, with the Court leaving open any issues not covered by the Hexaware precedent for future raising.
Issues considered
- Whether the notices, reassessment orders, demand and penalty notices issued for AY 2015-16 are valid in view of the Hexaware Technologies precedent
- Whether the impugned orders should be quashed and set aside
Subjects
- Income Tax
- Assessment Year 2015-16
- Writ Petition
- Quashing of orders
- Hexaware Technologies precedent
- Reassessment
- Demand notice
- Penalty notice
Judgment
Digitally
signed by
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SHAMBHAVI
SHAMBHAVI NILESH
NILESH SHIVGAN
SHIVGAN Date:
2024.05.07
11:40:47
+0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
(04) WRIT PETITION NO.3641 OF 2022
Dhanera Diamonds …Petitioner
Versus
Assistant Commissioner of Income Tax Circle-19
Mumbai & Ors. …Respondents
WITH
(05) WRIT PETITION NO.3820 OF 2022
WITH
(06) WRIT PETITION NO.3893 OF 2022
WITH
(07) WRIT PETITION NO.3946 OF 2022
WITH
(08) WRIT PETITION NO.3961 OF 2022
WITH
(09) WRIT PETITION NO.3963 OF 2022
WITH
(10) WRIT PETITION NO.3975 OF 2022
WITH
(11) WRIT PETITION NO.3984 OF 2022
WITH
(12) WRIT PETITION NO.4165 OF 2022
WITH
(13) WRIT PETITION NO.4488 OF 2022
WITH
(14) WRIT PETITION NO.4592 OF 2022
WITH
(15) WRIT PETITION NO.4878 OF 2022
WITH
(16) WRIT PETITION NO.5233 OF 2022
WITH
(17) WRIT PETITION NO.5351 OF 2022
WITH
(22) WRIT PETITION (L) NO.28734 OF 2022
WITH
(23) WRIT PETITION (L) NO.29781 OF 2022
WITH
(24) WRIT PETITION (L) NO.30615 OF 2022
WITH
(25) WRIT PETITION (L) NO.30690 OF 2022
WITH
Shivgan
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(26) WRIT PETITION (L) NO.31243 OF 2022
WITH
(27) WRIT PETITION NO.199 OF 2023
WITH
(28) WRIT PETITION NO.232 OF 2023
WITH
(29) WRIT PETITION NO.658 OF 2023
WITH
(30) WRIT PETITION NO.691 OF 2023
WITH
(31) WRIT PETITION NO.924 OF 2023
WITH
(32) WRIT PETITION NO.1267 OF 2023
WITH
(33) WRIT PETITION NO.1597 OF 2023
WITH
(34) WRIT PETITION NO.1615 OF 2023
WITH
(35) WRIT PETITION NO.1715 OF 2023
WITH
(36) WRIT PETITION NO.1804 OF 2023
WITH
(37) WRIT PETITION NO.1879 OF 2023
WITH
(38) WRIT PETITION NO.1894 OF 2023
WITH
(39) WRIT PETITION NO.1925 OF 2023
WITH
(40) WRIT PETITION NO.2399 OF 2023
WITH
(41) WRIT PETITION NO.2454 OF 2023
WITH
(42) WRIT PETITION NO.2513 OF 2023
WITH
(43) WRIT PETITION NO.2843 OF 2023
WITH
(44) WRIT PETITION NO.3034 OF 2023
WITH
(45) WRIT PETITION NO.3237 OF 2023
WITH
(46) WRIT PETITION (L) NO.6343 OF 2023
WITH
(48) WRIT PETITION (L) NO.11333 OF 2023
WITH
(CIVIL APPELLATE JURISDICTION)
(18) WRIT PETITION NO.5760 OF 2022
Shivgan
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WITH
(19) WRIT PETITION NO.9957 OF 2022
WITH
(20) WRIT PETITION NO.10239 OF 2022
WITH
(21) WRIT PETITION NO.12144 OF 2022
WITH
(47) WRIT PETITION NO.6484 OF 2023
Mr B V Jhaveri a/w Ms Bhargavi Raval for Petitioner in
WP/3641/2022
Mr Dharan V Gandhi for Petitioner in WP/3820/2022,
WP/3893/2022, WP/4878/2022, WP/658/2023.
Mr Sukhsagar Syal i/b Mr Atul K Jasani for Petitioner in
WP/3946/2022, WP/3963/2022, WP/232/2023, WP/1597/2023,
WP/1894/2023 and WP/1925/2023.
Mr Kumar U Kale a/w Mr V G Ginde for Petitioner in
WP/3961/2022, WP/5233/2022 and WP(L)/31243/2022.
Mr Jeet Kamdar a/w Mr Sameer G Dalal for Petitioner in
WP/3975/2022
Mr Tanmay Phadke for Petitioner in WP/3984/2022.
Mr Devendra Jain a/w Ms Radha Halbe for Petitioner in
WP/4165/2022, WP(L)/29781/2022, WP/199/2023,
WP/2454/2023 and WP/3237/2023.
Ms Ujjwala Chaturvedi a/w Ms Neha Anchlia for Petitioner in
WP/4488/2022 and WP/2513/2023.
Mr Satish R Mody a/w Ms Aasifa Khan for Petitioner in
WP/4592/2022
Mr Tanzil Padvekar a/w Ms Tejal Kharkar for Petitioner in
WP/5351/2022 and WP(L)/30690/2022.
Mr Rahul Hakani for Petitioner in WP(L)/28734/2022.
Mr Fenil Bhatt a/w Mr Upendra Lokegaonkar i/b Mint and
Confreres for Petitioner in WP(L)/30615/2022.
Mr Anuj Kisnadwala a/w Mr Govind Javeri for Petitioner in
WP/691/2023.
Mr Madhur Agrawal i/b Mr Atul K Jasani for Petitioner in
WP/924/2023.
Mr Nitesh Joshi i/b Mint and Confreres for Petitioner in
WP/1267/2023.
Mr Madhur Agrawal a/w Ms Srija Singh i/b Alathea Law LLP for
Petitioner in WP/1715/2023.
Mr Rahul Hakani i/b Ms Niyati Mankad Hakani for Petitioner in
WP/1804/2023.
Mr Dinesh Kukreja i/b Mr Sriram Sridharan for Petitioner in
WP/1879/2023 and WP/2843/2023.
Shivgan
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Mr Jeet Kamdar i/b Mr Atul K Jasani for Petitioner in
WP/2399/2023 and WP/3034/2023.
Mr Shrey Chakraborty i/b Kumar Legal Research LLP for Petitioner
in WP(L)/6343/2023.
Mr Harsh Kothari for Petitioner in WP(L)/11333/2023.
Mr Suresh Kumar for Respondents in WP/3946/2022,
WP/1597/2023, WP/1894/2023, WP/1925/2023,
WP/3034/2023, WP/3961/2022, WP(L)/31243/2022,
WP/3975/2022, WP/3237/2023, WP(L)/30690/2022,
WP/924/2023 , WP/1267/2023, WP/1715/2023,
WP/1804/2023, WP/2843/2023 and WP(L)/11333/2023.
Ms Maansi Bhavnani i/b Ms Sushma Nagaraj for Respondents-
Revenue in WP/4165/2022, WP/4488/2022 and WP/691/2023.
Ms Swapna Gokhale for Respondents-Revenue in WP/5351/2022.
Mr Siddharth Chandrashekhar for Respondents-Revenue in
WP(L)/6343/2023.
Mr. Atul K. Jasani, Advocate for Petition in WP/5160/2022.
Mr. Niraj Sheth, i/b. Mr. Atuk K. Jasani, for Petitioner in
WP/9957/2022.
Mr. Devendra Jain, with Ms. Radhja Halbe, for Petitioner in
WP/10239/2022.
Mr. Sagar Tilak, with Mr. Sachin Hande, Ms. Payal Rathod, i/b.
Sachin Hande, for Petitioner in WP/12144/2022.
Mr. Akshay Kapadia, for Petitioner in WP/6584/2023.
Mr. Suresh Kumar, for Respondents-Revenue in WP/5160/2022,
WP/9957/2022, WP/12144/2022, WP/6584/2023.
Ms. Samiksha Kanani, for Respondents-Revenue in
WP/10239/2022.
CORAM: K. R. SHRIRAM &
DR. NEELA GOKHALE, JJ.
DATED: 3RD MAY 2024
PC:-
1. All these Petitions relate to Assessment Year (“AY”) 2015-16.
We are informed by counsel for Petitioners that these Petitions will be
covered by the judgment that we pronounced today in Hexaware
Technologies Limited v. Assistant Commissioner of Income Tax Circle
15(1)(2) Mumbai and Ors.1 Counsel for Respondents concur.
1 Writ Petition No.1778 of 2023
Shivgan
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2. 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.
3. Petitions disposed accordingly.
4. 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.)
Shivgan
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