Dismissed

Icici Lombard General Insurance Company Limited 2018 19 v. Assistant Commissioner of Income tax, Central Circle 5(3), Mumbai

Bombay HC28 Nov 2024WP/5133/2024

Case brief

AI extract

What is this about?

The High Court dismissed the writ petition impugning a notice u/s 148 of the Income Tax Act. Following the view in M/s. J.D. Printer, the Court radar the petition and granted interim orders pending the Supreme Court decision in Hexaware Technologies.

What did the court decide?

Petition dismissed; interim orders granted pending Supreme Court decision; liberty to apply later.

Icici Lombard General Insurance Company Limited 2018 19 vs… — Income Tax | Bombay HC (2024)

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914-WP-35313-2024.DOC

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

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WRIT PETITION (L) NO.35313 OF 2024

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ICICI Lombard General Insurance Company Ltd. Vs. Assistant Commissioner of Income Tax Central Circle-5(3), Mumbai & Ors.

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...Petitioner

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...Respondents

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Mr. Madhur Agrawal i/b Atul K. Jasani for the Petitioner. Ms. Swapna Gokhale for the Respondents.

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CORAM: G. S. KULKARNI & ADVAIT M. SETHNA, JJ.

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DATE: 28 November 2024.

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P.C.

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Heard the learned Counsel for the parties.

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This Petition impugns a notice dated 30 August 2024 issued under Section 148 of the Income Tax Act, by Respondent No.1, who is the Jurisdictional Assessing Officer.

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Mr. Madhur Agrawal, the learned Counsel for the Petitioner submitted that the Jurisdictional Assessing Officer would not have jurisdiction to issue the impugned notice, considering the principle of law as laid down by this Court in Hexaware Technologies Limited v/s. Assistant Commissioner of Income Tax & Others¹ .

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Ms. Swapna Gokhale, the learned Counsel for the Respondents would not dispute such contention as urged on behalf of the Petitioner. He, however, submitted that the view taken by this Court in M/s. J. D. Printer

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1 (2024) 464 ITR 430

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Page 1 of 2 28 November 2024

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Mayur Adane

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914-WP-35313-2024.DOC

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Pvt. Ltd., v/s. Income Tax Officer – 15(10(2) & Ors.² be followed in the present proceedings.

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We have heard the learned Counsel for the parties and perused the record.

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There are other issues which are raised on behalf of the petitioner in assailing the impugned notices / orders apart from the primary issue as raised on the basis of the decision in Hexaware Technologies Ltd. (supra). Considering the view which the Court has taken in M/s. J. D. Printer (supra), we need to follow such orders, which would also govern the present proceedings. Hence, for the reasons as recorded in the orders passed by this Court in M/s. J. D. Printer (supra) and in regard to our observations on the proceedings involving the decision in Hexaware Technologies Ltd. (supra), we pass the following order:-

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O R D E R

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(a) Rule. Respondents waive service.

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(b) Pending the hearing and final disposal of this Petition, there shall be interim orders in terms of prayer clause (d).

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(c) Liberty to the parties to apply after appropriate orders are passed by the Supreme Court and/or final decision of the Supreme Court in Hexaware.

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(ADVAIT M. SETHNA, J.)

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(G. S. KULKARNI, J.)

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2 Writ Petition No.12187 of 2024

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Page 2 of 2 28 November 2024

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Mayur Adane

Icici Lombard General Insurance Company Limited 2018 19 v. Assistant Commissioner of Income tax, Central Circle 5(3), Mumbai

Case brief

What is this about?

What did the court decide?

Icici Lombard General Insurance Company Limited 2018 19 v. Assistant Commissioner of Income tax, Central Circle 5(3), Mumbai

Case brief

What is this about?

What did the court decide?

What the court decided

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