Authority: High Court of Judicature at Bombay

Order Date: 3 May 2024

Case Overview

  • Petitioner: Dhanera Diamonds
  • Respondents: Assistant Commissioner of Income Tax Circle‑19 Mumbai & others (Revenue)
  • The order addresses a series of writ petitions (WP/3641/2022 and related petitions numbered 3820, 3893, 3946, 3961, 3963, 3975, 3984, 4165, 4488, 4592, 4878, 5233, 5351, 5760, 9957, 10239, 12144, 6484, 31243, 199, 232, 658, 691, 924, 1267, 1597, 1615, 1715, 1804, 1879, 1894, 1925, 2399, 2454, 2513, 2843, 3034, 3237, 6343, 11333) all relating to Assessment Year 2015‑16.
  • Petitioners challenged notices, reassessment orders, demand notices and penalty notices issued by the Income Tax Department for AY 2015‑16.
  • Counsel for petitioners indicated that the matters would be governed by the Court’s earlier judgment in Hexaware Technologies Ltd. v. Assistant Commissioner of Income Tax Circle 15(1)(2) Mumbai and Ors.
  • Respondents’ counsel concurred with the reliance on the Hexaware judgment.

Final Outcome

  • The Court held that the Hexaware Technologies judgment applies to all the listed petitions.
  • Consequently, all notices, reassessment orders, demand notices and penalty notices impugned in the petitions are quashed and set aside.
  • Any reassessment orders that may be passed thereafter are also to be quashed, along with any consequential demand or penalty notices.
  • The petitions are disposed of accordingly.
  • Any contention not covered by the Hexaware judgment remains open for future raising.

Topics: Tax Litigation, Court Order