PRITHVI APARTMENTS CO-OP HSG. SOC. LTD vs THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19(1) MUMBAI)

Judgment text excerpt

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 3086 OF 2022 Prithvi Apartments Co-operative Housing .Petitioner Society Limited A co-operative housing society having its registered address at: Society office, Prithvi CHS Ltd., 21 Altamount Road, Grant Road, Mumbai – 400 026. PAN : AAAAP233A Vs. 1. The Assistant Commissioner of Income Tax .Respondents Circle 19(1), Mumbai Room No : 203, 2nd floor, Matru Mandir, Tardeo Road, Mumbai – 400 007. Email : [email protected] 2. The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer National Faceless Assessment Centre, Through the Principal Chief Commissioner of Income Tax (National Faceless Assessment Centre), Delhi Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi – 110 003. Email : [email protected] Anand 1 of 8 3. The Union of India Through the Principal Secretary, Department of Revenue, Ministry of Finance, Room No. 128-B, North Block, New Delhi – 110 001. Email : [email protected] and [email protected] Mr. Rohan Deshpande i/b. Ms. Alisha Pinto, Advocates, for the Petitioner Mr. Akhileshwar Sharma a/w. Ms. Shraddha Worlikar, Advocates, for the Respondents CORAM : M. S. SONAK & JITENDRA JAIN, JJ. DATE : 21.04.2025 ORAL JUDGMENT ( PER : JITENDRA JAIN, J.) 1. Heard learned Counsel for the parties. 2. Rule. Rule is made returnable forthwith. By consent, the Petition is taken up for final hearing, since the pleadings in this case are completed. 3. This Petition challenges notice under Section 148 of the Act dated 31.03.2021 for the assessment year 2014 -15. 4. In this case, an assessment order under Section 143(3) of the Act was passed on 07.12.2016. The impugned notice under Section 148 is dated 31.03.2021