ORAL ORDER

In this petition, the petitioner seeks the following reliefs:

“a) Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the Petitioner's case and after examining the legality and validity thereof quash and set aside the notice dated 05/09/2014 issued by Respondent under section 148 of the Act to reopen the assessment for the assessment year 2009-10 enclosed and marked as Annexure- "A" bearing No. AAACD7081R/DCIT-C-11[1]/BLR/148/2014-15 dated 05/09/2014 issued by Respondent under section 148 of the Act to reopen the assessment for the assessment year 2009-10 together with the order of Respondent dated 24/02/2016 dealing with the Petitioner's objections enclosed as Annexure - "G" bearing F.No. AAACD7081R/DCIT-C-2[1][1]/2009-10;

(b) Issue a Writ of Mandamus or a writ in the nature of Mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India ordering and directing Respondent to forthwith withdraw and cancel the notice dated 05/09/2014 enclosed as Annexure- "A" bearing AAACD7081R/DCIT-C-11[1]/BLR/148/2014-15 dated 05/09/2014 issued by Respondent under section 148 of the Act to reopen the assessment for the assessment year 2009-10 together with the order of Respondent dated 24/02/2016 dealing with the Petitioner's objections enclosed as Annexure "G" bearing F.No. AAACD7081R/DCIT-C-2[1][1]/2009-10;

(c) Issue a Writ of Prohibition or a writ in the nature of Prohibition or any other appropriate writ, order or direction under Article 226 of the Constitution of India ordering and directing Respondent to permanently refrain from giving effect to and/or proceeding further by way of reassessment or otherwise in any manner in respect of the notice dated 05/09/2014 enclosed as Annexure-"A" bearing No. AAACD7081R/DCIT-C- 11[1]/BLR/148/2014-15 dated 05/09/2014 issued by Respondent under section 148 of the Act to reopen the assessment for the assessment year 2009-10 together with the order of Respondent dated 24/02/2016 dealing with the Petitioner's objections enclosed as Annexure bearing F.No.nAAACD7081R/DCIT-C-2[1][1]/2009-10;

d) Declare that the Respondent erred in law in invoking the provisions section 148 read with section 147 of the Act on mere surmise conjunctures and suspicion which resulted in reasons to suspect without having any reasons to believe as contemplated under the provisions of section 147 of the Act.

(e) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.”

2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record.

3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner invites my attention to the notice under Section 148 of the Income Tax Act, 1961 (for short “the I.T. Act”) dated 05.09.2014 in order to point out that the said notice was based on Justice M.B. Shah Enquiry Commission for Illegal Mining of Iron Ore and Manganese and Under Invoicing, as borne out from the report of the said Commission in pursuance of which the respondent issued the aforesaid notice, which is the basis for the respondent to issue the said notice to the petitioner. In this context, it is submitted that in the case of Sesa Sterile Ltd. Vs. ACIT – (2019) 417 ITR 334 (Bom.), the Division Bench of Bombay High Court has categorically held that the respondent-Revenue would not be entitled to place reliance on the Justice M.B. Shah’s Enquiry Commission Report for the purpose of issuance of notice under Section 148 of the I.T. Act and reopen the assessment and institute the proceedings against the petitioner. It is further pointed out that the aforesaid judgment of Bombay High Court in Sesa Sterlite’s case (supra), tagged along with other identical