FCBULKA ADVERTISING PVT LTD. vs ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 16(1) AND 2 OTHER

Judgment text excerpt

SAYYED Digitally by SAYYED signed SAEED SAEED ALI AHMED ALI ALI Date: FINAL1.WP.3442.22(J)-2.DOCX AHMED 2025.05.07 15:09:48 ALI +0530 Revati IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.3442 OF 2022 Fcbulka Advertising Pvt Ltd. … Petitioner 4th Floor Nirmal, Nariman Point, Mumbai - 400 021. Versus 1. Assistant Commissioner of Income … Respondents Tax Circle 16(1) Aayakar Bhavan, Maharishi Karve Road, Mumbai 400 020 2. Principal Commissioner of Income Tax-8 Aayakar Bhavan, Maharishi Karve Road, Mumbai 400 020 3. Union of India through the Secretary, Department of Revenue, Ministry Of Finance, 2nd Floor, Aayakar Bhavan, M.K.Marg,Mumbai 400020 ___________________________________________________ Mr J. D. Mistri, Senior Advocate a/w Mr Gautam Thakkar and Mr Sameer Dalal, for Petitioner. Mr Tejinder Singh, Special Counsel a/w Mr Suresh Kumar, for Respondents/Revenue. ______________________________________________________ CORAM : M.S. Sonak & Jitendra Jain, JJ. RESERVED ON: 23 April 2025 PRONOUNCED ON : 7 May 2025 Judgment (Per Jitendra Jain, J.):- 1. Rule. By consent, and since the pleadings are complete, this petition was taken for a final hearing at the admission stage itself. Page 1 of 28 FINAL1.WP.3442.22(J)-2.DOCX 2. By this petition under Article 226 of the Constitution of India, the Petitioner is challenging the communication dated 16 June 2022 issued by Respondent No.1, which refused the Petitioner’s request to implement the communication dated 29 November 2018 relating to the refund. The present petition pertains to assessment year (AY) 2018–2019. Brief facts: - (i) The Petitioner engages in advertising and marketing communications in India and is a wholly owned subsidiary of Advertisement and Communication Services