# KIRAN HARSUKHLAL HEMANI vs UNION OF INDIA AND 3 ORS.

Court: Bombay High Court
Date: 2025-01-20
Citation: WP/2940/2021
Petitioner: KIRAN HARSUKHLAL HEMANI
Respondent: UNION OF INDIA AND 3 ORS.

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6Imw1cmFJM25pek9UNVk1SzI4U3phZGc9PSIsInZhbHVlIjoiWW1nMXBRSTZKQjZQRHFWK2RGSHRuMGNhNkcxV2diSlNWT2d4MDJsWUFiQWhOaUNodE1Mc3htaFd4Q1FvWjVOVVQ5ejB2cjZSUWgvcXFCNHo5dlFwd2c9PSIsIm1hYyI6IjE0NmU0OWRkYzAwODdlNjA1YjM2YTQ4N2VmZmNkZDM0YjkzYzFkMGUzMTA5YzZlNDAxYzFhMzhjNjE2OWJhNjQiLCJ0YWciOiIifQ==?expires=1782777954&signature=c0afc36c0b101f7cf2ea1938b6ab78f3f57ce843aec6e80624b1e329f4c027ed)

## Judgment text (excerpt)

WP-2940.21&WP-3004.21-J-F-AT 9.55 AM.DOCX 2025:BHC-OS:826-DB Amol IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2940 OF 2021 KIRAN HARSUKHLAL HEMANI ] Aged 61years, of Mumbai, Indian Inhabitant, ] Residing at A/2101, Zenith CHSL ] P. K. Road, Mulund (West) ] Mumbai – 400 080 ]….Petitioner. Versus 1] UNION OF INDIA ] Through the Secretary, ] Ministry of Finance, ] Department of Revenue ] North Block, New Delhi – 110 001 ] ] 2] CENTRAL BOARD OF DIRECT TAX ] Through the Secretary ] Department of Revenue ] Ministry of Finance, ] Government of India ] North Block, New Delhi – 110001 ] ] 3] PR. CIT CENTRAL CIRCLE 4(1) ] Air India Building ] Nariman Point, Mumbai – 400021 ] ] 4] INCOME TAX OFFICER ] Central Circle 4(1) ] Air India Building, Nariman Point, ] Mumbai – 400021 ].Respondents. WITH 1 WP-2940.21&WP-3004.21-J-F-AT 9.55 AM.DOCX WRIT PETITION NO.3004 OF 2021 BOMBAY SLUM REDEVELOPMENT ] CORPORATION PRIVATE LIMITED ] a company incorporated under the Companies] Act, 1956 and having its registered office ] 605, Trade Centre, Bandra Kurla Complex, ] Bandra (E), Mumbai – 400 051 ]….Petitioner. Versus 1] UNION OF INDIA ] Through the Secret

https://niyam.ai/judgements/high-court/2025/january/kiran-harsukhlal-hemani-vs-union-of-india-and-3-ors