Rakesh Kumar GOYAL-2017-2018 v. Assistant Commissioner of Income-Tax, Central CIRCLE-3(1)-MUMBAI
Case brief
What is this about?
Bombay HC OOCJ Writ Petition 2681 of 2025, Rakesh Kumar Goyal v. ACIT Central Circle-3(1) Mumbai; Section 153C IT Act notice dated 29-09-2022 and Section 153C read with Section 144 assessment order dated 28-03-2024 for AY 2017-2018 challenged for non-supply of satisfaction notes of searched person's AO and petitioner's AO; Revenue stance: satisfaction note is internal document, not supplyable, all relevant material provided; interim stay of assessment order pending admission, without prejudice; listed for admission 20-01-2026; coram B. P. Colabawalla and Amit S. Jamsandekar JJ; order dated 16-12-2025; no cases cited; no quantum.
What did the court decide?
Interim stay of the effect, implementation and operation of the Assessment Order for A.Y. 2017-2018, pending admission of the Writ Petition and without prejudice to the rights and contentions of the parties; Writ Petition listed for admission on 20th January, 2026.