DILIP GANGARAM PATIL vs ADDITIONAL/JOINT/DY/ASSISTANT COMMISSIONER OF INCOME TAX OFFICER AND 2 OTHERS

Judgment text excerpt

ppn 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION Digitally signed by PRACHI PRACHI PRANESH PRANESH NANDIWADEKAR WRIT PETITION NO.2771 OF 2022 NANDIWADEKAR Date: 2025.02.20 15:43:11 +0530 WITH WRIT PETITION NO.2021 OF 2022 Dilip Gangaram Patil At Vashi Village, Plot No.136, Chaitanya Villa, Vashi, Navi Mumbai – 400 703 PAN : AKEPP0668H ...Petitioner Versus 1. Additional/Joint/Deputy Assistant Commissioner of Income/Income Tax Officer, National Faceless Assessment Centre, Delhi 2. Assistant Commissioner of Income Tax Circle – 27(1), Mumbai Room No.415, 4th Floor, Tower No.6, Vashi Railway Station, Commercial Complex, Vashi, Navi Mumbai – 400 703 3. Principal Commissioner of Income Tax-27, Mumbai Room No.401, 4th Floor, Tower No.6, Vashi Railway Station, Commercial Complex, Vashi, Navi Mumbai – 400 703 ...Respondents _______________________________________________________________ Ms. Rutuja N. Pawar a/w Ms. Sneha More and Ms. Hetal Laghave for the Petitioner. Mr. Akhileshwar Sharma for the Respondents. _______________________________________________________________ CORAM : M. S. Sonak & Jitendra Jain, JJ. RESERVED ON : 18 February 2025 PRONOUNCED ON : 20 February 2025 ppn 2 JUDGMENT (Per Jitendra Jain J):- 1. Rule. By consent of the parties, since pleadings are completed, taken up for final disposal. By consent of the parties, both the writ petitions are disposed of by common order since the issue involved is identical. We propose to treat Writ Petition No.2771 of 2022 as a lead matter. 2. The petitioner challenges notice dated 25 March 2021 issued under Section 148 of the Income Tax Act, 1961 (‘the Act’) for the assessment year 2013-14. Brief facts : 3. The petitioner is engaged in the business of real estate and has filed his return of