Bombay High Court

M/S STELLAR DIAGNOSTICS INDIA PRIVATE LIMITEDversusASSISTANT COMMISSIONER OF INCOME TAX AND 2 ORS

Disposal: Disposed of
Bench: VALMIKI MENEZES AMIT S JAMSANDEKAR

Holding

The petition was disposed of without adjudicating the merits, as the Revenue’s communication indicated that both the Section 148 and Section 148A(d) notices were to be treated as withdrawn.

Summary

M/s Stellar Diagnostics India Private Ltd filed a writ petition challenging two orders issued by the Income Tax Department—one under Section 148 dated 30‑03‑2025 and another under Section 148A(d) dated 28‑03‑2025 of the Income Tax Act, 1961. The Revenue, through a communication dated 17‑03‑2026, informed the petitioner that the Section 148 notice was withdrawn and argued that the Section 148A(d) notice should also be considered dropped. The High Court directed the registry to waive any office objections and register the matter, and then disposed of the petition without deciding the substantive issues, leaving the parties' contentions open. Consequently, no further relief was granted to the petitioner, and the matter was left for the Revenue to proceed as it deems fit.

Issues considered

Whether the withdrawal of a notice issued under Section 148 of the Income Tax Act automatically results in the withdrawal of a related notice issued under Section 148A(d).
Whether the petitioner is entitled to any relief or direction against the two notices pending before the Court.

Legislation cited

Income Tax Act, 1961 — s. 148, 148A(d)

Subjects

Income Tax
Section 148
Section 148A
notice withdrawal
Writ petition
High Court

Judgment

2026:BHC-GOA:521-DB
                                             29 WP 183 2026

                Suzana

                         IN THE HIGH COURT OF BOMBAY AT GOA
                               WRIT PETITION NO.183 OF 2026

           M/S STELLAR DIAGNOSTICS INDIA
           PRIVATE LIMITED                                        ... PETITIONER
             Versus
           ASSISTANT COMMISSIONER OF INCOME
           TAX AND 2 ORS                                          ... RESPONDENTS


           Mr. Gaurav Singbal, Advocate (through V.C.) with Mr. Pulkit
           Bandodkar, Advocate for the Petitioner.
           Ms. Swati Kamat Wagh, Standing Counsel for Respondent nos.
           1 and 2.


                                CORAM:- VALMIKI MENEZES &
                                        AMIT S. JAMSANDEKAR, JJ.
                                DATED :- 18th March, 2026

           ORAL ORDER:


           1.     Registry to waive office objections and register the matter.


           2.        The two Orders impugned in this Petition are an Order under
           Section 148 dated 30.03.2025 and the second Order under Section
           148A(d) dated 28.03.2025, of the Income Tax Act, 1961. Learned
           Advocate appearing for the Revenue has placed a communication
           dated 17.03.2026 issued to the Assessee/Petitioner, to inform the
           Petitioner that, for the reasons stated in the communication, the Notice
           under Section 148 dated 30.03.2025 of the Income Tax Act stands
           withdrawn. If this be so, and on the basis of the contention stated in

                                                Page 1 of 2
                                              18th March, 2026
                                                      29 WP 183 2026


                   the communication, we are of the opinion that the other Notice under
                   Section 148A(d) dated 28.03.2025 must also stand dropped. Since
                   both these Notices, i.e. dated 28.03.2025 and 30.03.2025, shall be
                   considered as dropped, it shall be open to the Revenue to take such
                   proceedings as are contemplated under law.


                          The Petition stands disposed of.


                   3.      The contentions of the parties with regard to the subject matter of
                   the Petition are left open.



                     AMIT S. JAMSANDEKAR, J.                     VALMIKI MENEZES, J.




Signed by: MARIA SUZANA REBELLO
Designation: Personal Assistant
                                                         Page 2 of 2
Date: 18/03/2026 16:34:14
                                                       18th March, 2026

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