Bombay High Court
ROHAN NAYAN SHAHversusUNION OF INDIA AND ORS
- Decided
- Disposal
- Disposed Off
Holding
The assessment notice, order, and any subsequent re‑assessment, demand or penalty notices for AY 2015-16 are quashed as they fall within the scope of the Hexaware Technologies precedent.
Summary
The petitioner, Rohan Nayan Shah, challenged a notice and order of assessment for AY 2015-16 issued by the Income Tax authorities. The petitioner argued that the assessment and any subsequent re‑assessment, demand or penalty notices were unlawful. The Court observed that the matter fell within the scope of the recent decision in Hexaware Technologies Ltd. v. Assistant Commissioner of Income Tax Circle, which set a precedent on the validity of such assessments. Accordingly, the Court quashed the impugned notice, order, and any re‑assessment, demand or penalty notices. The petition was disposed, with the Court leaving open any other contentions not covered by the Hexaware precedent for future raising.
Issues considered
- What is the validity of the assessment notice and order for AY 2015-16 in light of the Hexaware Technologies precedent?
- Do subsequent re‑assessment, demand, or penalty notices stand when the original assessment is quashed?
Subjects
- Income Tax
- Assessment Year 2015-16
- Quash
- Writ Petition
- Re‑assessment
- Penalty
- Precedent
Judgment
Digitally
signed by
SHAMBHAVI 1/2 55-aswp-3165-2023.doc
SHAMBHAVI NILESH
NILESH SHIVGAN
SHIVGAN Date:
2024.05.07
10:43:21
+0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO.3165 OF 2023
Rohan Nayan Shah …Petitioner
Versus
Union of India and Ors. …Respondents
Ms. Ujjawala Chaturvedi, i/by Ms Neha Anchlia, for Petitioner.
Ms. Samiksha Kanani, for Respondents-Revenue.
CORAM: K. R. SHRIRAM &
DR. NEELA GOKHALE, JJ.
DATED: 3RD MAY, 2024
PC:-
1. Ms. Samiksha Kanani undertakes to file vakalatnama within
one week from today. Undertaking accepted.
2. This Petition relates to Assessment Year (“AY”) 2015-16. We are
informed by counsel for Petitioner that this Petition 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.
3. Therefore, the notice and order impugned in this petition are
quashed and set aside. In case any re-assessment order is passed, the
same also will stand quashed. So also, consequential demand notice
or penalty notice will also stand quashed and set aside.
1 Writ Petition No.1778 of 2023
Shivgan
2/2 55-aswp-3165-2023.doc
4. Petition disposed accordingly.
5. Whichever contention raised in the Petition 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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