PRAKASH B. KAMAT Vs. PRINCIPAL COMMISSIONER OF INCOME

JUDGEMENT

(1.) Rule. Rule made returnable forthwith. Learned Counsel Mr. Sureshkumar waives service for Respondents. Taken up for final disposal with consent.

(2.) By this Petition filed under Articles 226 and 227 of the Constitution of India, Petitioner is seeking a writ of Certiorari for quashing and setting aside (a) order dtd. 22/12/2017 passed by Income Tax Officer-10(1)(3), Mumbai under Sec. 179 of the Income Tax Act, 1961 ("the Act" for short) holding Petitioner liable for taxes allegedly due from Company Kaizen Automation Pvt. Ltd. ("KAPL" for short) for Assesment Year 2008-2009 and 2009-2010 and (b) Order dtd. 18/3/2019 passed by Chief Commissioner of Income Tax(OSD) holding charge of Pr. Commissioner of Income Tax-10, Mumbai, under Sec. 264 of the Act in Petitioner's revision against aforesaid order dtd. 22/12/2017. Petitioner is also seeking a writ of mandamus directing Respondents to withdraw, revoke and cancel the said impugned orders.

(3.) Heard Mr. Mistry, learned senior counsel for Petitioner and Mr. Suresh Kumar for Respondents - Revenue. Perused the record.