LAWS(BOM)-2023-6-1080

NEELU RAMESH AURANGABADKAR Vs. INCOME TAX OFFICER

Decided On June 13, 2023
Neelu Ramesh Aurangabadkar Appellant
V/S
INCOME TAX OFFICER Respondents

JUDGEMENT

(1.) After the petition was heard for sometime on 12 th June 2023, it was stood over to today and the concerned Income Tax Officer was directed to remain present in court. Mr. Suresh Kumar states that Mr. Shashi Bhushan Joni, ITO 24(3)(1), is present in court and identifies him. On instructions from Mr. Joni, Mr. Suresh Kumar seeks leave of the court to withdraw the impugned order dtd. 27/4/2023 passed under Sec. 148A(d) of the Income Tax Act, 1961 and submits that time spent between the day when the petition was filed till today be excluded in computation of time. Ms Desai states the petition was lodged on 18 th May 2023. Therefore, time from 18/5/2023 till 13/6/2023 shall be excluded in computing the period of limitation to pass an order under Sec. 148A(d) of the Income Tax Act 1961.

(2.) Mr. Suresh Kumar states Mr. Joni will pay donation of Rs.10,000.00 to High Court Legal Aid Fund, Account No.60045304283, IFSC- MAHB0000002, of Bank of Maharashtra, Branch- Fort, Mumbai 400 032, maintained by the High Court Legal Services Committee, Mumbai. Room No.105, 1st Floor, PWD Building, High Court, Mumbai and to furnish the details of such cost to the High Court Legal Services Committee, Mumbai and obtain the receipt thereof physically or through Email, i.e., [xxx xxx xxx] which shall be the proof of such payment/deposit. This amount shall be paid within two weeks from today and affidavit of compliance alongwith photocopy of passbook of Mr. Joni annexed thereto, will be filed and copy thereof shall be served upon advocate for petitioner.

(3.) The impugned order dtd. 27/4/2023 is quashed and set aside. Time from 18/5/2023 to 13/6/2023 is excluded for passing the order under Sec. 148A . Any consequential notice issued to petitioner also stands quashed and set aside.