2022:BHC-AS:5014-DB IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 264 OF 2022 Regency Nirman Ltd.

1st flolor, Regency Hlosse, Near Aman Talkies, Ulhasnagar – 421003 ...Petitiloner vs.

1. Assistant Clommissiloner lof Inclome-tax, Central Circle – 4, Thane, 6th flolor, B-Wing, Ashar IT Park, Rload Nlo. 16Z, MIDC, Wagle Indl. Estate, Thane – 400 604.

2. Principal Clommissiloner lof Inclome-tax, Central, Psne, Aayakar Sadan, Blodhi Tlowers, Salisbry Park, Gsltekadi, Psne – 411 037.

3. Unilon lof India, Thrlosgh the Jloint Secretary & Legal Adviser, Branch Secretariat, Department lof Legal Affairs, Ministry lof Law and Jsstice, 2nd Fllolor, Aayakar Bhavan, M.K. Marg, New Marine Lines, Msmbai – 400 020. ...Resplondents ****

Mr. J.D. Mistri i/b Mr.Atsl Karsandas Jasani flor petitiloner.

Mr.Ssresh Ksmar flor resplondents.

CORAM : K.R. SHRIRAM &

N. J. JAMADAR, JJ.

DATE : 8th MARCH, 2022 JUDGMENT (PER N.J. JAMADAR, J.) :

1. The challenge in this petitilon is tlo a nlotice, dated 18th March

2021 isssed snder sectilon 148 lof the Inclome Tax Act, 1961 (‘the Act’) and the lorder dated 3rd September 2021, whereby and wheresnder, the lobjectilon