M/S Stellar Diagnostics India Private Limited v. Assistant Commissioner of Income Tax and 2 Ors.
Case brief
What is this about?
Oral order, High Court of Bombay at Goa, WP 183/2026, decided 18-03-2026. Assessee M/s Stellar Diagnostics India Pvt Ltd challenged income tax notices/orders under Section 148 dated 30.03.2025 and Section 148A(d) dated 28.03.2025, Income Tax Act 1961. Revenue's communication dated 17.03.2026 withdrew the Section 148 notice; Court held the Section 148A(d) notice must also stand dropped; both notices considered dropped; Revenue free to take proceedings contemplated under law; Petition disposed of with contentions left open. Bench: Valmiki Menezes & Amit S. Jamsandekar, JJ. Advocates: Gaurav Singbal with Pulkit Bandodkar for petitioner; Swati Kamat Wagh, Standing Counsel for Respondents 1 and 2.
What did the court decide?
Petition disposed of; both notices (under Sections 148 and 148A(d) of the Income Tax Act, 1961) treated as dropped; Revenue left free to take proceedings contemplated under law; parties' contentions on the subject matter left open.