2023 (9) TMI 1702

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....6705, 26841, 27149, 27803, 29361, 29686, 30026, 30418, 32577, 33052, 33263, 36887, 37797, 37798, 40818 & 41138 OF 2022 WITH WRIT PETITION NOS. 31, 208, 210, 224, 231, 244, 245, 267, 269, 275 a/w INTERIM APPLICATION NO. 2065 OF 2023, 276, 298, 351, 499, 543, 648, 853, 888, 892, 905, 912, 931, 935, 1105, 1159, 1375, 1500, 1515, 1626, 1638, 1665, 1666, 1680, 1682, 1686, 1687, 1693, 1701, 1708, 1725, 1733, 1745, 1755, 1765, 1770, 1771, 1786, 1795, 1820, 1823, 1837, 1843, 1868, 1873, 1891, 1910, 1932, 1995, 1996, 2007, 2066, 2079, 2093, 2159, 2281, 2291, 2306, 2312, 2420, 2498, 2518, 2519, 2583, 2614, 2647 & 2693 OF 2023 WITH WRIT PETITION (L) NOS. 1764, 2295, 2354, 2521, 2932, 3998, 4247, 4367, 4916, 5609, 5910, 6858, 9231, 9232, 9484, 9715, 11....

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....Ashwin Jain i/b Ms. Radha Halbe for Petitioners in WP/3861/2022, WP/4851/2022, WP(L)/33263/2022, WP/4252/2022, WP/4295/2022, WP(L)/26841/2022, WP(L)/27149/2022 and WP(L)/18807/2023. Mr. Riyaz Padvekar a/w Mr. Tanzil Padvekar and Ms. Tejal Kharkar for Petitioners in WP/3870/2022, WP/4018/2022, WP/4103/2022, WP/4104/2022, WP/231/2023, WP/1515/2023, WP/2498/2023 and WP(L)/4916/2023. Ms. Ujjwala Chaturvedi i/b Ms. Neha Anchlia for Petitioners in WP/3939/2022, WP/4725/2022, WP/1995/2023 and WP/2093/2023. Mr. Sham Walve a/w Mr. Abhishek Khandelwal for Petitioners in WP/3976/2022, WP/4248/2022, WP/2518/2023 and WP/2519/2023. Dr. K. Shivram, Sr. Advocate a/w Mr. Rahul Hakani for Petitioners in WP/3981/2022, WP/4864/2022, WP/5191/2022, WP/5261/20....

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....3 and WP(L)/19160/2023. Mr. Sukhsagar Syal a/w Ms. Vibha Joshi i/b Mr. Abhishek Adke for Petitioners in WP(L)/36887/2022. Mr. Madhur Agrawal a/w Mr. Fenil Bhatt and Ms. Khushboo Shah for Petitioners in WP(L)/37797/2022 and WP(L)/37798/2022. Mr. Madhur Agrawal a/w Ms. Ritu Punjabi i/b Mr. Atul K Jasani for Petitioner in WP(L)/40818/2022. Mr. Madhur Agrawal i/b Mr. Atul K. Jasani for Petitioners in WP(L)/41138/2022, WP/210/2023, WP/224/2023, WP/499/2023, WP/1868/2023 and WP/1891/2023. Mr. P. J. Pardiwalla, Senior Advocate a/w Mr. Jeet Kamdar, Ms. Nikita Vardhan and Mr. Vignesh Narayanan i/b Kanga and Co for Petitioner in WP/208/2023. Mr. Nishant Thakkar a/w Ms. Jasmin Amalsadvala and Mr. Hiten Chande i/b Lumiere Law Partners for Petitioner....

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....2023. Mr. Akhileshwar Sharma, Mr. Suresh Kumar, Mr. N. C. Mohanty, Mr. P. C. Chhotaray, Mr. Ajeet Manwani, Mr. Manoj Shirsat, Ms. Swapna Gokhale, Ms. Sushma Nagaraj, Mr. Devvrat Singh, Mr. Subir Kumar, Ms. Mohinee Chougle, Ms. Shilpa Goel, Ms. Samiksha Kanani, Ms. Kinjal Patel and Ms. Sruti Kalyanikar for Respondents-Revenue. PC:- 1. These are the Petitions which relate to Assessment Year 2016- 2017 or 2017-2018. 2. Counsels state that in all these Petitions the issue of improper sanction having been obtained has been raised among other grounds. Counsels state that the issue of improper sanction has been decided by this Court in the case of Siemens Financial Services Private Limited v. Deputy Commissioner of Income Tax and Other....