Rivera Digitec (India) Pvt. Ltd v. The Assistant Commissioner of Income Tax, Circle 8(1)(1), Mumbai None & Ors.
Case at a glance
- Order date
- 30 Mar 2022
- Bench
- N R BORKAR, K R SHRIRAM
Provisions considered
Key paragraphs
- Para 22. We have already held in Tata Communications Transformation Services Limited vs. Assistant Commissioner of Income Tax 14(1) & Ors.1 that such notices are bad in law and have to be quashed. Accordingly, notice impugned in this petition is hereby quashed and set aside.
Judgment
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 877 OF 2022 Rivera Digitec (India) Pvt. Ltd. ….Petitioner V/s. The Assistant Commissioner of Income Tax, Circle 8(1)(1), Mumbai and Ors. None for Petitioner. Ms. Swapna V. Gokhale for Respondents. ---- ---- …Respondents CORAM : K.R. SHRIRAM & N. R. BORKAR, JJ. DATED : 30th MARCH, 2022 P.C. :
In this case the notice issued under Section 148 of the Income Tax Act, 1961 (the Act) is dated 30th June, 2021 but the procedure followed is the old procedure which came to be replaced by the Finance Act, 2021 with effect from 1st April, 2021.
We have already held in Tata Communications Transformation Services Limited vs. Assistant Commissioner of Income Tax 14(1) & Ors.1 that such notices are bad in law and have to be quashed. Accordingly, notice impugned in this petition is hereby quashed and set aside.
Petition disposed accordingly. (N. R. BORKAR, J.) (K.R. SHRIRAM, J.) 1 Writ Petition No.1334 of 2021 dated 29th March, 2022. Purti Parab
Questions this judgment answers
Which statutory provisions did this judgment involve?
Income Tax Act, 1961 — s. 148; Finance Act, 2021.
Which court decided this case, and when?
Bombay High Court, on 30 Mar 2022. The bench was N R BORKAR, K R SHRIRAM.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.