2024 (1) TMI 864

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.... - BOMBAY HIGH COURT - TMI<br>BOMBAY HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 13-12-2023<br>WRIT PETITION NO. 7373 OF 2023 - -<br>Income Tax<br>SMT. ANUJA PRABHUDESSAI, AND MRS. VRUSHALI V. JOSHI, JJ. For the Petitioner : Mr. Kapil A. Hirani, Advocate. For the Respondent nos. 1 to 7 : Mr. Anand Parchure, Advocate. P.C. 1. In this petition, which relates to assessment....

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.... in the mandatory procedure prescribed under the Act. Learned counsel for the petitioner submits that the case is fully covered by the decisions of this Court at Principle Seat in Writ Petition No. 4888 of 2022 [Siemens Financial Services Pvt. Ltd. .vs. Deputy Commissioner of Income Tax and others], decided on 25.08.2023 and in Writ Petition No. 5102/2022 [Crompton Greaves Consumer Electrical Ltd.....

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....ative efficacious remedy. 4. As regards the issue of alternative remedy, the coordinate Bench of this Court in Arvind Sahdeo Gupta vs. Income Tax Officer, Ward-1 and Ors. (W.P. No.4793 of 2021) has observed that if a jurisdictional issue is raised and the controversy is purely a legal one which does not involve any disputed question of fact, then the writ petition does not deserve to be thrown ....

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....ranted under Section 151 (ii) and not under Section 151(i) of the Act. Relying upon the said decision in Crompton Greaves Consumer Electrical Ltd. (Supra) which related to the assessment year 2016-17, the Division Bench of this Court has quashed order under Section 148 A (d) as well as notice under Section 148 of the IT Act, since the authority which sanctioned issuance of order under Section 148 ....