1/2 55-aswp-3165-2023.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.3165 OF 2023 Rohan Nayan Shah …Petitioner Versus Union of India and Ors. …Respondents Ms. Ujjawala Chaturvedi, i/by Ms Neha Anchlia, for Petitioner. Ms. Samiksha Kanani, for Respondents-Revenue. CORAM: K. R. SHRIRAM & DR. NEELA GOKHALE, JJ. DATED: 3RD MAY, 2024 PC:- 1. Ms. Samiksha Kanani undertakes to file vakalatnama within one week from today. Undertaking accepted. 2. This Petition relates to Assessment Year (“AY”) 2015-16. We are informed by counsel for Petitioner that this Petition will be covered by the judgment that we pronounced today in Hexaware Technologies Limited v. Assistant Commissioner of Income Tax Circle 15(1)(2) Mumbai and Ors.1 Counsel for Respondents concur. 3. Therefore, the notice and order impugned in this petition are quashed and set aside. In case any re-assessment order is passed, the same also will stand quashed. So also, consequential demand notice or penalty notice will also stand quashed and set aside. 1 Writ Petition No.1778 of 2023 Shivgan SHAMBHAVI NILESH SHIVGAN Digitally signed by SHAMBHAVI NILESH SHIVGAN Date: 2024.05.07 10:43:21 +0530 2/2 55-aswp-3165-2023.doc 4. Petition disposed accordingly. 5. Whichever contention raised in the Petition not covered by the Hexaware Technologies (Supra) is kept open to be raised, should the need arise. (DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.) Shivgan