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

Court: Bombay High Court
Date: 2025-01-08
Citation: WP/1090/2021
Petitioner: UMESH NAVNITLAL SHAH HUF
Respondent: INCOME TAX OFFICER-CIRCLE 18(3)(5) AND 2 ORS.

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6InJtRHVmSmsrTCtnUEw3NnhGb3JuRnc9PSIsInZhbHVlIjoidERlNXZGUWx4RHE5UXFvZDZ6aG9LTFpSRmJ4MTVQVE1Mb203dXp0a2Y1YXVBYzJQTmJYY2VNVllQUzhGSDhPMlhKMlU5QXNDd09jVGFjenNQSlVlRlE9PSIsIm1hYyI6IjQzMzQzZjY3OTdkYjI0YzAxMWI5ODg4NzFhMmUyYjU5NmRkMTU1YTQ1NjE1OGI2YjEzN2JhYzE1NTYxOTI5OTAiLCJ0YWciOiIifQ==?expires=1782777992&signature=5818be1825f6be4bfb41c308214928b0f0e6971c9d501064ea12a8a1146a484d)

## Judgment text (excerpt)

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

https://niyam.ai/judgements/high-court/2025/january/umesh-navnitlal-shah-huf-vs-income-tax-officer-circle-18-3-5-and-2-ors