Sanjay Ratra vs Assistant Commissioner of Income Tax Circle 26(1) Mumbai

Judgment text excerpt

Revati pronouncement 4.WP.38.25.docx SAYYED Digitally signed by SAYYED IN THE HIGH COURT OF JUDICATURE AT BOMBAY SAEED SAEED ALI ALI AHMED ALI ORDINARY ORIGINAL CIVIL JURISDICTION AHMED Date: 2025.01.07 ALI 15:52:17 +0530 WRIT PETITION NO.38 OF 2025 Sanjay Ratra B-101, Swati Apartments, Yari Road, Versova, Andheri (W), Mumbai-400061 .. Petitioner Versus 1. Assistant Commissioner of Income Tax Circle, Mumbai Room No.302, 3rd floor, Kautilya Bhavan, C-41 to C-43, G Block, Bandra Kurla Complex, Bandra (E), Mumbai-400051 2. Principal Commissioner of Income Tax-17, Mumbai Kautilya Bhavan, C-41 to C-43, G Block, Bandra Kurla Complex, Bandra (E), Mumbai-400051 3. Principal Chief Commissioner of Income Tax, Mumbai Aayakar Bhawan, Maharshi Karve Road, Churchgate, New Marine Lines, Mumbai-400020. 4. Assistant Commissioner of Income Tax Circle-35(3), Mumbai Kautilya Bhavan, C-41 to C-43, G Block, Bandra Kurla Complex, Bandra (E), Mumbai-400051 5. Union of India through the Secretary, Department of Revenue, Ministry of Finance, Government of India, North-Block, New Delhi-110001 6. The Central Board of Direct Taxes, Department of Revenue, 1 of 11 Revati pronouncement 4.WP.38.25.docx Ministry of Finance, Government of India, North-Block, New Delhi-110001 .. Respondents _______________________________________________________________ Ms. Rutuja N Pawar a/w Ms. Hetal Laghave for the petitioner. Mr. Akhileshwar Sharma for respondents. _______________________________________________________________ CORAM : M. S. Sonak & Jitendra Jain, JJ. RESERVED ON : 6 January 2025 PRONOUNCED ON : 7 January 2025 JUDGMENT (Per Jitendra Jain J):- 1. This petition under Article 226 of the Constitution of India seeks to challenge the notice under Section 148 of the Income Tax Act 1961 (the said Act) dated 1