Kf Bioplant Pvt. Ltd. v. Assistant Commissioner of Income Tax Circle 7 Pune

Bombay HC26 Jul 2024WP/10385/2024

Case brief

AI extract

What is this about?

Writ petition challenging a section 148 notice for assessment year 2017-18. Petitioner claims the matter is covered by earlier decisions including on section 144B central charge. Revenue sought adjournment for the additional solicitor general to address a covered point; matter adjourned with ad-interim relief continuing.

What did the court decide?

Ad-interim relief granted earlier to continue until next hearing.

Kf Bioplant Pvt. Ltd. vs Assistant Commissioner of Income Tax… — Income Tax | Bombay HC (2024)

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933.WP.10385.2024.DOC

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

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CIVIL APPELLATE JURISDICTION

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WRIT PETITION NO.10385 OF 2024

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KF Bioplant Pvt. Ltd. …. Petitioner

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Vs.

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Assistant Commissioner of Income Tax Circle 7, Pune & Ors.

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…. Respondents

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Mr. J.D. Mistri, Senior Advocate a/w. Mr. Nishant Thakkar, Mr. Hiten Thakkar, Ms. Jasmin Amalsadvala & Mr. Bhavesh Bhatia i/b. Lumiere Law Partners for the Petitioner.

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Mr. Akhileshwar Sharma for the Respondents.

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CORAM : G. S. KULKARNI & SOMASEKHAR SUNDARESAN, JJ.

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DATE : 03 SEPTEMBER, 2024

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PC:

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We have heard Mr. Mistri, learned senior counsel for the petitioner.

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It is the submission of Mr. Mistri that the challenge to the notice under section 148 dated 26^th April, 2024 pertaining to the assessment year 2017-18 in this petition, is fully covered by a

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Page 1 of 3 03 September, 2024

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Aarti Palkar

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933.WP.10385.2024.DOC

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decision of this Court in Hexaware Technologies Limited Vs. Assistant 1 Commissioner of Income Tax & 4 Ors. .

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On the last occasion, Mr. Sharma, learned counsel for the revenue had stated that the matter pertains to the central charge, and therefore, would not be covered by the scope of the scheme formulated under section 151A of the Income Tax Act, 1961 ( “the Act” ), in view of an order passed by the Central Government under section 144B(2) of the Act. Towards the same, it was requested that the learned additional solicitor general be permitted to address the Court, and the matter was kept for today.

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Mr. Mistri would point out that the aforesaid issue no longer res integra in view of a subsequent decision rendered by us in Abhin Anilkumar Shah Vs. Income-tax Officer, International Tax Ward Circle-4(2)(1), Mumbai & Ors.² and Ganesh Nivrutti Jagtap Vs. Assistant Commissioner of Income-tax, Central Circle-5(3), Mumbai & 2 Ors.³ Mr. Sharma seeks an adjournment of four weeks to enable the learned ASG to address us.

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Be that as it may, as a last chance, since the learned additional

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1 (2024) 464 ITR 430

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2 WP(L) No.16750 of 2024

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3 WP (L) No.10683 of 2023

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Page 2 of 3 03 September, 2024

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Aarti Palkar

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933.WP.10385.2024.DOC

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solicitor general desires to address us on a covered point, the matter is stood over by a week to 10^th September, 2024. Since it is submitted that the matter is fully covered, it shall retain its position on the supplementary board.

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Ad-interim relief granted earlier to continue until the next date of hearing.

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Stand over to 10^th September, 2024 HOB .

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(SOMASEKHAR SUNDARESAN, J.)

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(G. S. KULKARNI , J.)

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Page 3 of 3 03 September, 2024

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Aarti Palkar

Kf Bioplant Pvt. Ltd. v. Assistant Commissioner of Income Tax Circle 7 Pune

Case brief

What is this about?

What did the court decide?

Kf Bioplant Pvt. Ltd. v. Assistant Commissioner of Income Tax Circle 7 Pune

Case brief

What is this about?

What did the court decide?

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