2022:BHC-OS:5960-DB IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 3590 OF 2019 Rajendra R. Singh, residing at A-301, Sunny Side, Lokhandwala Complex, Andheri (W), Mumbai 400 053 PAN : AAZPS0622B ....Petitioner V/s

1. Assistant Commissioner Of Income Tax -9(2)(2), Mumbai, Room No. 665, 6^th foor, Aayakar Bhavan, M.K. Road, Mumbai-400 020.

2. Principal Commissioner of Income Tax-9, Room No.214, 2^nd Floor, Aayakar Bhavan, M.K. Road, Mumbai-400 020. 4. Union of India, Through the Secretary, Ministry of Finance, Government of India, North Block, New Delhi – 110 001. ....Respondents ***

Mr. Madhur Agrawal with Mr. Harsh M. Kapadia for petitioner.

Mr.Suresh Kumar for respondents.

Mr Akhileshwar Sharma for the respondents-revenue ****

CORAM : DHIRAJ SINGH THAKUR AND ABHAY AHUJA, JJ.

Judgment reserved on : 4^th July 2022 Judgment pronounced on : 26^th July 2022 PER DHIRAJ SINGH THAKUR, J. :

1. In this petition, the petitioner who is the Chairman and Managing Director of one “Crest Paper Mills Limited (“CPML”), seeks the issuance of a writ of certiorari for quashing inter-alia the order dated 13^th February 2018 passed under section 179 of the Income Ta