CITY CORPORATION LIMITED THROUGH ITS DIRECTOR MR. ANIRUDDHA P. DESHPANDE vs ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1-1, PUNE

Judgment text excerpt

wp.6076-2023 & ors.docx Digitally signed by LAXMIKANT GOPAL LAXMIKANT CHANDAN Lgc GOPAL Date: CHANDAN 2025.01.29 15:32:06 +0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 6076 OF 2023 WITH WRIT PETITION NO. 6077 OF 2023 WITH WRIT PETITION NO. 6078 OF 2023 WITH WRIT PETITION NO. 6079 OF 2023 WITH WRIT PETITION NO. 6080 OF 2023 WITH WRIT PETITION NO. 6081 OF 2023 CITY CORPORATION LIMITED, ] Through its Director; ] Mr Aniruddha P. Deshpande ] Address:917/19A, City Chambers, ] FC Road, Deccan Gymkhana, ] Pune – 411004 ] …Petitioner VERSUS 1. ASSISTANT COMMISSIONER OF ] INCOME TAX CIRCLE 1(1), PUNE, ] Address: PMT Building, ] Shankar Seth Road, ] Pune – 411037 ] 2. PRINCIPAL CHIEF COMMISSIONER ] OF INCOME TAX, ] 2nd Floor Ayakar Bhawan, 12, ] Sadhuvaswani Chowk, ] Pune – 411001 ] Page 1 of 13 wp.6076-2023 & ors.docx 3. UNION OF INDIA, ] through the Ministry of Finance, ] Department of Revenue, ] Room No.46, North Block, ] New Delhi – 110 001 ] …Respondents __________________________________________________________ A PPEARANCES - Mr Sham Walve, a/w Mr Sanket S. Bora, Ms Vidhi Punmiya, Mr Bhavik Chheda, i/b. SPCM Legal, for the Petitioner in all Petitions. Mr Suresh Kumar, for the Respondents in all Petitions. __________________________________________________________ CORAM : M.S.Sonak & Jitendra Jain, JJ. RESERVED ON : 28 January 2025 PRONOUNCED ON : 29 January 2025 JUDGMENT (Per MS Sonak J):- 1. Heard learned counsel for the parties. 2. Rule in each of these Petitions. The rule is made returnable immediately at the request of and with the consent of learned counsel for the parties. 3. The learned counsel for the parties agree that all these Petitions can be disposed by a common order since they involve substantially common issues