ZARAH RAFIQUE MALIK vs INCOME TAX OFFICER IT WARD 3 2 1 MUMBAI AND 1 ORS

Judgment text excerpt

12-WP-5272-2024(F).DOCX Amol IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 5272 OF 2024 Zarah Rafique Malik Aged 50 years, Occupation Investor 401, Zillino, LBS Marg & CST Junction Road, Kurla (West), Mumbai – 400 070 (PAN: ADCPM8960G) …Petitioner Versus 1. Income Tax Officer IT Ward-3(2)(1) Mumbai AMOL PREMNATH Room No. 1627, 16th Floor, JADHAV Digitally signed by AIR India Building, Nariman Point, AMOL PREMNATH JADHAV Mumbai – 400 021 Date: 2025.03.04 14:57:27 +0530 [email protected] 2. Commissioner of Income Tax, (International Tax) Circle – 3 Mumbai, Room No.1601, 16th Floor, AIR India Building, Nariman Point, Mumbai – 400 021 [email protected] 3. Dispute Resolution Panel 2 WZ World Trade Centre-1 Cuffee Parade, Mumbai – 400 005 [email protected] …Respondents ______________________________________________________ Mr K Gopal, with Jitendra Singh, Neha Paranjpe & Shivali Page 1 of 6 12-WP-5272-2024(F).DOCX Mhatre, for the Petitioner. Ms Shilpa Goel, for the Respondent. ______________________________________________________ CORAM M.S. Sonak & Jitendra Jain, JJ. DATED: 03 March 2025 ORAL 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 the learned Counsel for the parties. 3. The Petitioner challenges the final assessment order dated 28 May 2024 under Section 143(3) read with Section 144C (3) of the Income Tax Act, 1961 (IT Act), along with consequential notices of demand dated 28 May 2024 and seeks remission of the matter to the Dispute Resolution Panel (DRP) for consideration following the law. 4. This Petition concerns the assessment year 2022-23. 5. The Petit