2026 (8) TMI 51

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....dvocate; And Sri. Shashank S. Hedge, Advocate For the Respondents : Sri. M. Thirumalesh, Advocate And Smt. Roopa Anavekar, Advocate For R1 And R2 ORAL ORDER : The present writ petitions are filed seeking for the following reliefs: IN WP NO.102468/2016 (a) issue a Writ of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the Petitioner's case and after examining the legality and validity thereof quash the notice dated 08/10/2014 issued by Respondent No. 1 under section 148 of the Act to reopen the assessment for the assessment year 2010-2011 enclosed and marked as Annexure- "A" as one without jurisdiction and consequent order passed ....

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....re surmise, conjunctures and suspicion which resulted in reasons to suspect without having any reasons to believe as contemplated under the provisions of section 147 of the Act. (e) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." IN WP NO.102737/2016 (a) issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the Petitioner's case and after examining the legality and validity thereof quash and set aside the notice dated 08/04/2015 PAN NO.AAACU9883C issued by Respondent No.1 under section 148 of the Act to reopen the asse....

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....ns enclosed as Annexure - "H"; F.NO.ACIT/CIR-1/BGV/Scr/2015-16. (d) Declare that the Respondent erred in law in invoking the provisions of section 148 read with section 147 of the Act on mere surmise, conjunctures and suspicion which resulted in reasons to suspect without having any reasons to believe as contemplated under the provisions of section 147 of the Act. (e) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity. IN WP NO.102738/2016 (a) issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the Petitioner's c....

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....dent No. 1 under section 148 of the Act to reopen the assessment for the assessment year 2008-09 together with the order of Respondent No. 1 dated 22/02/2016 dealing with the Petitioner's objections enclosed as Annexure - "H"; NO. F.NO. ACIT/CIR-1/BGV/Scr/2015-16. (d) Declare that the Respondent erred in law in invoking the provisions of section 148 read with section 147 of the Act on mere surmise, conjunctures and suspicion which resulted in reasons to suspect without having any reasons to believe as contemplated under the provisions of section 147 of the Act. (e) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity. IN WP NO.102848/2016 (a) issue ....