Digitally signed by PALLAVI IN THE HIGH COURT OF JUDICATURE AT BOMBAY PALLAVI MAHENDRA MAHENDRA WARGAONKAR WARGAONKAR Date: CIVIL APPELLATE JURISDICTION

2025.02.27

14:45:06 +0530 WRIT PETITION NO. 12317 OF 2022 Vimal Trading (PAN: AAJFV7604A), a partnership firm having office at B-13, Narayan Bhavan Tense Society, Rajaji Path Cross Road, Dombivali (East) 421201, Maharashtra. … Petitioner Versus

1. National Faceless Assessment Centre (formerly known as) National E-Assessment Centre), Income Tax Department, New Delhi.

2. Income Tax Officer, Ward 3(1) Kalyan

2^nd Floor, Rani Mansion, Above Canara Bank, Murbad Rd, Kalyan, Maharashtra 421301.

3. Principal Commissioner of Income Tax-Thane Ashar I.T. Park, 6^th Floor, Road No. 16, Wagle Indl.

Estate, Thane (W)-400604.

4. The Central Board of Direct Taxes, North Block, New Delhi-110002.

5. The Union of India Through the Secretary, Ministry of Finance, Government of India, North Block, New Delhi-110001. … Respondents Ms. Radha Halbe, for the petitioner.

Mr. Akhileshwar Sharma, for respondents.

_______________________

CORAM: G. S. KULKARNI &

ADVAIT M. SETHNA, JJ.

RESERVED ON: 3 DECEMBER 2024 PRONOUNCED ON: 27 FEBRUARY 2025 _______________________

Judgment (P