UMESH NAVNITLAL SHAH HUF vs INCOME TAX OFFICER-CIRCLE 18(3)(5) AND 2 ORS.

Judgment text excerpt

Digitally signed WP-1090.21-2.DOCX by LAXMIKANT LAXMIKANT GOPAL GOPAL CHANDAN CHANDAN Date: 2025.01.08 16:28:10 +0530 lgc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1090 OF 2021 Umesh Navnitlal Shah HUF ] 20, 5th Floor, Swashray Building, E Road, ] 81, Marine Drive, Mumbai – 400 002 ] PAN : AAAHU6459D ]…..Petitioner. Versus 1] Income Tax Officer – Circle 18(3)(5), ] having office at 6th Floor, Earnest ] House, Nariman Point, Mumbai - ] 400021 ] ] 2] Principal Commissioner of Income ] Tax – 19 (Designated Authority ] under Direct Tax Vivad se Vishwas ] Act, 2020) having office at 2nd Floor ] Matru Mandir, Tardeo, Mumbai ] ] 3] Commissioner of Income Tax ] (Appeals) – 29 having office at Room ] No.208, Kautilya Bhavan, Bandra ] Kurla Complex, Bandra (East), ] Mumbai ]…..Respondents ______________________________________________________ Mr K. Gopal and Ms. Neha Paranjape, for the Petitioner. Mr Siddharth Chandrashekhar, for Respondent Nos. 1 to 3. ______________________________________________________ CORAM M.S. Sonak & Jitendra Jain, JJ. Reserved on : 06 January 2025 Pronounced on : 08 January 2025 Page 1 of 15 WP-1090.21-2.DOCX JUDGMENT : (Per M. S. Sonak, J.) 1. Heard learned counsel for the parties. 2. Rule. The rule is made returnable immediately at the request of and with the consent of learned counsel for the parties. 3. The Petitioner seeks the following substantive reliefs in this Petition:- a. That this Hon'ble Court may be pleased to issue under Article 226 of the Constitution of India an appropriate direction order or a writ including a writ in the nature of 'Certiorari' to call for the records and verify the declaration filed under section 4(1) of the DTVSV Act and direct the Respondent no. 2 to accept the a