PFIZER LIMITED vs THE DEPUTYCOMMISSIONER OF INCOME TAX CIRCLE 10 (3) (2) MUMBAI AND 3 OTHERS

1 SAYYED 903.WP.2922.16(J).docx SAEED ALI Revati AHMED ALI 1. The Deputy Commissioner of Income-tax,Circle 10(3)(2), Mumbai, Room No.509, 5th floor, Aayakar Bhavan, M.K.Road, Mumbai-400020 2. The Deputy Commissioner of Income tax 14(2)(2), Mumbai, Room No.461, 4th floor, Aayakar Bhavan, Maharshi Karve Road, Mumbai-400020. 3. The Principal Commissioner of Income tax-10, Aayakar Bhavan, Maharshi Karve Road, Mumbai-400020. 4. Union of India Through the Secretary, Department of Revenue, Ministry of Finance, Government of India, North Block, New Delhi-110001. …Respondents ______________________________________________________ Mr. Madhur Agrawal i/by Mr. Atul K Jasani, for the Petitioner. Mr Suresh Kumar, for the Respondent/Revenue. ______________________________________________________ 2 903.WP.2922.16(J).docx CORAMM.S. Sonak & Jitendra Jain, JJ. RESERVED ON: 18 March 2025 PRONOUNCED ON: 20 March 2025 JUDGMENT (Per Jitendra Jain, J):- 1. This petition challenges notice under Section 148 of the Income-tax Act ,1961 (hereinafter referred to as 'the Act') dated 29 March 2016 for the Assessment Year (AY) 2009–10 seeking to reopen the assessment made on 18 April 2013 under Section 143 of the