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TMI Blog2023 (12) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 'for direction' and 'for admission', by consent all the petitions were taken up for hearing since the pleadings are completed. 2. In Writ Petition No. 1840 of 2023 Petitioner is impugning an initial notice dated 21st May 2022 issued under Section 148A(b) for Assessment Year 2013-2014, an order dated 29th July 2022 passed under Section 148A(d) and the notice dated 29th July 2022 issued under Section 148 of the Income Tax Act, 1961 ("the Act"). 3. In Writ Petition (L) No. 20417 of 2023 Petitioner is impugning an initial notice dated 11th March 2023 issued under Section 148A(b) for Assessment Year 2019-2020, an order dated 11th April 2023 passed under Section 148A(d) and the notice dated 11th April 2023 issued under Section 148 of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled in this Court, which are pending. Ms. Gokhale and Mr. Sharma further submitted that the order passed by this Court in Writ Petition No. 1211 of 2009 accepting Petitioner was acting as an agent of the State Government, was passed in the context of the Maharashtra Regional and Town Planning Act, 1966 ("MRTP Act") and not under the Act. But the fact is the findings of ITAT or of this Court in Writ Petition No. 1211 of 2009 have not been disturbed as on date. 8. We have gone through the petitions and affidavits-in-reply and also heard the Counsel. 9. In Writ Petition No. 1211 of 2009, the learned Single Judge of this Court came to a finding based on the notifications issued by the Government of Maharashtra when Petitioner was created and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the conjoint reading of the provisions under Sections 40(1)(b) & 113 of the MRTP Act and the notification dated 1st June 1973 issued by the State Government, Petitioner would be acting as Special Planning Authority and as an agent of the State Government. 10. The ITAT in its order dated 8th August 2012 for Assessment Year 2006-2007 while considering the issue whether Petitioner should be held to be "an agent" of the State or an "arm" of the State, working solely under the authority and guidelines issued through various notifications by the State, i.e., the Government of Maharashtra has come to a finding that the resolutions taking back to 1970 make it clear that Petitioner is an agent and functions as an arm of the State Government becau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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