VIJAY VASANT KULKARNI vs ASST. COMMISSIONER OF INCOME TAX CIRCLE AND ORS

Judgment text excerpt

Revati 1 4.wp-9833.22(J).docx SAYYED Digitally signed by SAYYED SAEED SAEED ALI AHMED ALI IN THE HIGH COURT OF JUDICATURE AT BOMBAY ALI Date: AHMED 2025.02.05 15:19:54 CIVIL APPELLATE JURISDICTION ALI +0530 WRIT PETITION NO.9833 OF 2022 Vijay Vasant Kulkarni B 34, Plot No.56, Taragiri Apartment, Ideal Colony, Pune-411029 .. Petitioner Versus 1. Assistant Commissioner of Income Tax Circle (2), Pune, Income Tax Office PMT Building, Shankar Seth Road, Pune-411 037. 2. Addl. Commissioner of Income Tax Range 2, Pune, Income Tax Office, PMT Building, Shankar Seth Road, Pune-411 037 3. Addl./Joint/Dy./Asst.CIT/ Income Tax Officer National Faceless Assessment Centre Delhi 4. Union of India through the Secretary, Ministry of Finance, North Block, New Delhi-110001. .. Respondents _______________________________________________________________ Mr. R. S. Padvekar a/w Tanzil Padvekar and Ms. Tejal P. Kharkar for the petitioner. Mr. Suresh Kumar for the respondents. _______________________________________________________________ CORAM : M. S. Sonak & Jitendra Jain, JJ. RESERVED ON : 3 February 2025 PRONOUNCED ON : 5 February 2025 Revati 2 4.wp-9833.22(J).docx JUDGMENT (Per Jitendra Jain, J.) :- 1. By this petition under Article 226 of the Constitution of India the petitioner challenges re-assessment order passed under Section 147 read with Section 144B of the Income Tax Act (hereinafter referred to as “the Act”) and notice of demand both dated 29 March 2022 for the assessment year 2015-16. Brief facts: 2. The petitioner is an individual and has filed his original return of income for the Assessment year 2015-16 on 30 October 2015. The said return of income was selected for scrutiny and a notice under Section 142 (1) of the Act dated 21 June 2017 was issued seeking details mentioned i