KISHORE MOHANLAL DINGRA vs THE ASSISTANT COMMISSIONER OF INCOME TAX

Judgment text excerpt

10-WPL-17845-2021.DOCX Amol IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 2839 OF 2022 Kishore Mohanlal Dingra Adult, Indian Inhabitant Having address at 105, Dosti Ambrosia S M Road, Mumbai - 400037 …Petitioner Versus The Assistant Commissioner of Income Tax having office at Circle 2 (2), AMOL Kautilya Bhawan, G Block, PREMNATH JADHAV Bandra Kurla Complex, Bandra (East) Digitally signed by AMOL PREMNATH JADHAV Mumbai – 400 051. …Respondent Date: 2025.04.22 18:37:13 +0530 ______________________________________________________ Mr Rohit Gupta, with Mr Sumit Khanna, Ms Samiksha Parekh & Mr Dashang Doshi, i/b, Dewani Associates, for the Petitioner. Mr Suresh Kumar, for the Respondent. ______________________________________________________ CORAMM.S. Sonak & Jitendra Jain, JJ. DATED: 21 April 2025 ORAL JUDGMENT per (Jitendra Jain, J) 1. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned Counsel for the parties. Page 1 of 5 10-WPL-17845-2021.DOCX 2. This Writ Petition is filed protesting against the adjustment of refund by the Respondent for assessment year 2014-15 against the alleged demand for assessment year 2016-17. 3. On 30 December 2018, an assessment order under Section 143(3) for the assessment year 2016-17 was passed and a demand of Rs.23,63,374/- was raised. The said assessment order was challenged by the Petitioner by filling an appeal with the Commissioner of Income Tax (Appeal). Immediately after filing the said appeal, the Petitioner voluntarily paid an amount equivalent to 20% of the demand and filed proof of payment with the Respondents. We are informed that the appeal for assessment year 2016-17 is still pending as of today although a period of six years have la