Deesha Leasecon Private Limited 2019 20 v. Deputy Commissioner of Income Tax, Circle 1(1)(1)
Case brief
What is this about?
Bombay High Court (OOCJ) writ petition, decided 17 February 2026, coram B. P. Colabawalla and Firdosh P. Pooniwalla, JJ. Deesha Leasecon Private Limited v. Deputy Commissioner of Income Tax, Circle – 1(1)(1), Mumbai & Ors. Petition allowed by adopting the same-day decision in Writ Petition No. 4990 of 2025. Key elements: Assessment Year 2019-20; impugned notice under Section 153C dated 15.03.2025 ('Exhibit B'); satisfaction notes ('Exhibit C'); grounds of allowance limited to limitation (time-bar) and absence of DIN on the satisfaction note; other contentions left open; certiorari granted to quash notice, satisfaction notes and subsequent proceedings; Rule made absolute; no order as to costs. Useful search terms: Section 153C, DIN, satisfaction note, limitation, AY 2019-20, income tax, certiorari, quash.
What did the court decide?
In terms of prayer clause (a): Writ of Certiorari to quash and set aside the notice u/s 153C of the Act dated 15.03.2025 ('Exhibit B'), the satisfaction notes ('Exhibit C') and the subsequent proceedings; Rule made absolute and Writ disposed of; no order as to costs.