High Court disposed of writ petitions challenging notices under Section 153C of Income Tax Act as infructuous after Revenue recorded satisfaction. Stay granted for two weeks to allow filing fresh petitions challenging merits of satisfaction note.
Impugned notices stayed for two weeks from the date of order.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
WPL3215.15
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION (L) NO. 3215 OF 2015 WITH WRIT PETITION (L) NO. 3216 OF 2015 WITH WRIT PETITION (L) NO. 3218 OF 2015 WITH WRIT PETITION (L) NO. 3219 OF 2015 WITH WRIT PETITION (L) NO. 3220 OF 2015 WITH WRIT PETITION (L) NO. 3221 OF 2015 WITH WRIT PETITION (L) NO. 3223 OF 2015
Kairavi Agencies Pvt.Ltd. … Petitioner v/s The Deputy Commissioner of Income Tax-6(3)(2), Mumbai and others … Respondents
Mr Madhur Agarwal i/b Mr Atul K. Jasani for Petitioner. Mr A.R. Malhotra with Mr N.A. Kazi for Respondents.
CORAM : M.S. SANKLECHA AND B.P. COLABAWALLA JJ.
DATE : 20th JANUARY, 2016
P.C.:-
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WPL3215.15
dated 10th March 2015 issued under Section 153C of the Income Tax Act 1961 (the Act) by the Assessing Officer essentially on the ground that the same are without jurisdiction as there was no satisfaction recorded by Assessing Officer that the documents forwarded to him consequent to a search have a bearing on the income of the Petitioner.
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WPL3215.15
by filing new Petitions and obtaining a stay in those Petitions,
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this stay would expire. However, it is made clear that this stay
of the impugned notices would expire on 3rd February 2016.
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2 issues framed by the court
Whether writ petitions challenging notices issued under Section 153C are infrauctuous after Assessing Officer recorded satisfaction subsequently.
Whether proceedings under Section 153C should be stayed pending a challenge to the sufficiency of the recorded satisfaction.
1 provisions across 1 enactments
Kairavi Agencies Pvt. Ltd.
The Deputy Commissioner of Income Tax-6(3)(2), Mumbai
M.S. Sanklecha
B.P. Colabawalla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
