2024 (5) TMI 647

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.... DR. NEELA GOKHALE, JJ. WRIT PETITION NO. 3053, 3969, 3987, 4067, 4215, 4255, 4293, 4416, 4645, 4724, 4855, 4898, 5043, 5104, 5183, 4068 & 5274 OF 2022 WITH WRIT PETITION (L) NOS. 27151, 27241, 27620, 38596 & 41144 OF 2022 WITH WRIT PETITION NOS. 397, 466, 500, 765, 856, 1093, 1128, 1175, 1266, 1414, 1503, 1602, 1663, 1681, 1834, 2412, 2426, 2439, 2565, 2588, 2890, 2979, 3049, 3057, 3136, 3322 & 3715, 358, 1415, 2950, 3143, 4370, 4397, 11041, 11238, 12052, 13993, 17724, 17314 & 32788 OF 2023 WRIT PETITION NOS. 135, 138, 143, 369 a/w Interim Application (L) No. 16766 of 2023, 2427, 1448 & 2258, 8210, 8324, 10281, 12447, 15032, 13431, 14641, 12815 & 15436 OF 2024  WRIT PETITION NOS. 5573, 5816, 6030, 10536, 14531, 14900, 14901 & 14902....

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....or Petitioner in WP/4416/2022, WP/4645/2022 & WPL/15032/2024. Mr. Nishant Thakkar a/w Mr. Hiten Thakkar, Ms. Jasmin Amalsadvala & Mr. Bhavesh Bhatia i/b Lumiere Law Partners for Petitioner in WP/13941/2023. Ms. Aasifa Khan for Petitioner in WP/254/2023. Mr. Sukhsagar Syal i/b Mr. Govind Javeri for Petitioner in WP/4855/2022 & WP/397/2023. Ms. Priyanka Jain a/w Mr. Pankaj Soni i/b Vaish Associates for Petitioner in WP/5043/2022. Mr. Nitesh Joshi i/b Mr. Atul K. Jasani for Petitioner in WP/5104/2022, WP/5183/2022, WP/1093/2023, WP/1128/2023 & WP/2979/2023. Mr. Niraj Sheth i/b Mr. Atul K. Jasani for Petitioner in WPL/27241/2022, WP/2890/2023 & WPL/4397/2023. Mr. Jay Bhansali i/b RMA Associates for Petitioner in WPL/27620/2....

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....6/2024. Ms. Aarti Sathe i/b Ms. Aasavari Kadam for Petitioner in WPL/12815/2024 & WP/2427/2024. Mr. Satish Mody a/w Ms. Aasifa Khan for Petitioner in WP/1448/2024. Mr Suresh Kumar for Respondents in WP/3053/2022, WP/3969/2022, WP/3987/2022, WP/4215/2022, WP/4216/2022, WP/4898/2022, WP/5043/2022, WP/5183/2022, WPL/27151/2022, WPL/27620/2022, WP/500/2023, WP/765/2023, WP/856/2023, WP/1093/2023, WP/1128/2023, WPL/1415/2023, WP/1681/2023, WP/1834/2023, WP/2979/2023, WP/3136/2023, WPL/3143/2023, WP/369/2024, WP/5573/2022, WP/5816/2022, WP/6030/2022, WP/10536/2022, WP/14531/2022, WP/254/2023, WP/4068/2022 & WP/13941/2023. Ms. Swapna Gokhale for Respondents-Revenue in WP/4067/2022, WP/4293/2022, WP/4724/2022, WP/5274/2022, WP/466/2023 ....

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....enue in WP/6189/2024. Mr. Ravi Rattesar for Respondents-Revenue in WPL/10281/2024, WP/1448/2024 & WPL/12447/2024. Ms. Mamta Omle for Respondents-Revenue in WPL/13431/2024, WPL/14641/2024 & WPL/15032/2024. PC : 1. Counsels, whose vakalatnamas are not on record, undertake to file their vakalatnamas within a week from today. Undertaking accepted. 2. One of the grounds raised in these petitions raises an issue that the impugned notice issued in respective petition is invalid and bad-in- law being issued by the Jurisdictional Assessing Officer ("JAO") as the same was not in accordance with the provisions of Section 151A of the Income Tax Act, 1961 ("the Act") and the scheme framed thereunder. According to Petitioners, the notice c....