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

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 WP-1090.21-2.DOCX JUDGMENT : (Per M. S. Sonak, J.) 1. Heard l