# DEV MARKETING vs ASSESSMENT UNIT (ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX) N.F.A.C. AND 3 ORS

Court: Bombay High Court
Date: 2025-04-21
Citation: WP/4432/2022
Petitioner: DEV MARKETING
Respondent: ASSESSMENT UNIT (ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX) N.F.A.C. AND 3 ORS

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6ImxYWkJUeWRNa2wweThuVm82bG5xSEE9PSIsInZhbHVlIjoibEdNbnF2VWQ4eDNBdktPd1F4RjBpSFR1NHFKaFlsQnBPQ29VY29tL3pzQkh0NlpTY2piQVBRTy9yL3NWQ2Y2eGZ5ZDZraUEwWUJ4MWZJWUovMnVsdXc9PSIsIm1hYyI6ImM1ZWZmOGMxYTU2MzdjOWU5ZTQ2ODA5MWUyZWE5NjY5M2M2OTA1Y2I2MWY1ZjJhMjYyNjQ5NTVhNzJmNTJiOWYiLCJ0YWciOiIifQ==?expires=1782776456&signature=be977fec94a98ef5e690013cd1ac2402cf1bc596b838ee35e62fe6a4e5fda341)

## Judgment text (excerpt)

29. WP 4432-2022 (J).doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 4432 OF 2022 Dev Marketing .Petitioner Flat No. 11/12, Plot No. 10, Jeevan Jyoti Building, Tarun Bharat Society, Chakala, Andheri(E), Mumbai – 400 099. Vs. 1. The Assessment Unit [Additional/Joint/ .Respondents Deputy/Assistant Commissioner of Income Tax], National Faceless Assessment Centre, Room 401, 2nd Floor, E Ramp, Jawaharlal Nehru Stadium, Delhi – 110 003. 2. The Deputy Commissioner of Income Tax-26(1) Bandra – Kurla Complex, Mumbai. 3. The Pr. Commissioner of Income Tax – 26 C-11, 6th Floor, Bandra – Kurla Complex, Mumbai. 4. Union of India, Aaykar Bhavan, M. K. Road, Mumbai. Mr. Mandar Limaye, Advocate, for the Petitioner Mr. Akhileshwar Sharma a/w. Ms. Shraddha Worlikar, Advocates, for the Respondents Anand 1 of 4 29. WP 4432-2022 (J).doc CORAM : M. S. SONAK & JITENDRA JAIN, JJ. DATE : 21.04.2025 ORAL JUDGMENT (PER: M. S. SONAK, J.) 1. Heard learned Counsel for the parties. 2. Rule. The rule is made returnable forthwith. By consent, the Petition is taken up for final hearing. 3. The Petitioner challenges the impugned assessment Order dated 09.08.2022 o

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