This petition was allowed, holding that an impugned notice issued after the Finance Act amendment, relying on pre-amendment provisions for AY 2014-15, is quashed based on limitation grounds as explained in a connected writ petition decided on the same day.
The impugned notice is quashed and set aside.
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.
2024:BHC-AUG:4938-DB
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD
WRIT PETITION NO. 9171 OF 2022
SARANG ASHOKKUMAR MUNDADA
VERSUS THE PRINCIPAL CHIEF COMMISSIONER AND ANOTHER
Shri Raviraj R. Chandak, Advocate for the Petitioner. Shri Alok Sharma, Advocate for the Respondents/ IT Department.
CORAM : RAVINDRA V. GHUGE &
R.M. JOSHI, JJ.
DATE :- 01st March, 2024
Per Court :-
respective parties.
The Principal Chief Commissioner, Income Tax and another ), which we have decided today.
amendment and the said notice is in relation to the Assessment
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Year 2014-2015.
(b) We record that this order is restricted only to the point of limitation since the impugned notice had been issued for
the Assessment Year 2014-2015, after the amendment to the Finance Act on 01.04.2021, and that too under the provisions existing prior to the amendment to the Finance Act.
kps ( R.M. JOSHI, J. ) ( RAVINDRA V. GHUGE, J. )
2 issues framed by the court
Whether an impugned notice issued under pre-amendment provisions after the Finance Act amendment is maintainable.
Whether the limitation bar for the said notice stands accepted.
Colour shows how this judgement treated each authority
Bela Kishor Varma vs. The Principal Chief Commissioner, Income Tax and anotherExplained¶14
Writ Petition No.9125/2022 ( Bela Kishor Varma vs. The Principal Chief Commissioner, Income Tax and another )
SARANG ASHOKKUMAR MUNDADA
THE PRINCIPAL CHIEF COMMISSIONER
RAVINDRA V. GHUGE
R.M. JOSHI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
