Digitally signed by PURTI PURTI PRASAD PRASAD PARAB PARAB Date: IN THE HIGH COURT OF JUDICATURE AT BOMBAY

2022.01.11

17:22:55 +0530 ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 3640 OF 2019 Yashoda Shivappa Nagangoudar an individual residing at B-3, 4th Floor, Room No.408, Sai Leela Building, Tardeo Road, New Maharashtra Nagar, Mumbai – 400 034. ….Petitioner V/s.

1. Income Tax Officer – 19(3)(5)

Room No.201, 2nd Floor, Matru Mandir, Tardeo Road, Mumbai – 400 007.

2. The Principal Commissioner of Income Tax – 19 Room No.228, 2nd Floor, Matru Mandir, Tardeo Road, Mumbai – 400 007.

3. The Union of India Through the Secretary, Ministry of Finance, Government of India, North Block, New Delhi – 110 001. …Respondents ----

Mr. Devendra H. Jain i/b Mr. Nikhil C. Bhise for Petitioner.

Mr. Sham V. Walve for Respondents-Revenue.

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CORAM : K.R. SHRIRAM &

R.N. LADDHA, JJ.

DATED : 5th JANUARY, 2022 ORAL JUDGMENT : (PER : K.R. SHRIRAM, J.)

1. Petitioner received a notice dated 16th March, 2019 under Section 148 of the Income Tax Act, 1961 (the Act) for A.Y. 2012-13. According to respondents they had reasons to believe that petitioner’s income chargeable to tax for A.Y. 2012-13 has escaped assessm