Sanjay Patel vs Assistant Commissioner of income Tax, Circle 19(3)

1 21.wp-31458.24.docx ppn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (L) NO. 31458 OF 2024 Sanjay Patel Sunrise, 91 Walkeshwar Road, Mumbai-400006 …Petitioner Versus 1. The Assistant Commissioner of Income Tax Circle 19(3) Room No.513, 5th floor, Piramal Chamber, Lalbaug, Parel, Mumbai-400012. 2. Chief Commissioner of Income Tax, Mumbai-5 Room No.339, 3rd floor, Aaykar Bhavan, M.K.Road, Mumbai-400020. 3. Union of India through its Finance Secretary Department of Revenue, Ministry of Finance, 3rd floor, Jeevan Deep Building Sansad Marg, New Delhi-100001 …Respondents ______________________________________________________ Mr. Sham V. Walve a/w Mr. Abhishek Khandelwal and Mr. Bhavik Chheda, for the Petitioner. Ms. Mamta R. Omle, for the Respondent. ______________________________________________________ CORAM M.S. Sonak & Jitendra Jain, JJ. RESERVED ON: 24 February 2025 PRONOUNCED ON : 26 February 2025 JUDGMENT (Per Jitendra Jain, J.) :- 1. This petition is instituted by the petitioner challenging an order passed under Section 148A(d) and 2 21.wp-31458.24.docx notice under Section 148 of the Income Tax Act, 1961 (‘the Act’), both dated 2