1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR. Writ Petition No. 4141 of 2011 The Chief Commissioner of Income Tax, Aayakar Bhavan, Civil Lines, Nagpur and another V/s. Shri. Sunil s/o Pundlikrao Maske and another WITH Writ Petition No. 4150 of 2011 The Chief Commissioner of Income Tax, Aayakar Bhavan, Civil Lines, Nagpur and another V/s. Shri. Shankar s/o Chamanlal Kanojiya and another _______________________________________________________________________ Office Notes, Office Memoramda of Coram, appearances, Court's orders of directions Court's or Judge's orders. and Registrar's Orders. ______________________________________________________________________________ Mr. Anand Parchure, Advocate for the Petitioners in both the petitions Mr. R. K. Shrivastava, Advocate for the Respondent No.1 in both the petitions. CORAM : B.P.DHARMADHIKARI & A.P. BHANGALE, JJ. DATED : DECEMBER 07, 2011. Heard Mr. Anand Parchure, learned Advocate for the petitioners and Mr. R. K. Shrivastava, learned Advocate for the respondent No. 1. Controversy involved is, squarely covered by the subject matter looked into Writ Petition 2 No. 5909/2010 (The Commissioner of Central Excise and Customs & three others V/s Hariom Prasad s/o Babulal Gupta), which has been disposed of today. The petitioners before this Court are the Department of Income Tax. We, therefore, find substance in the contention of learned Advocate Mr. Shrivastava that service upon respondent no. 2 is not necessary. Hence, as the order dated 13/04/2010 in Original Application No. 2120/2005, 2138/2005 and 2139/2005 is also quashed and set aside with consent, with similar observations and liberties to parties and similar directions to CAT, as contained in order dated 07/12/2011 in Writ Petition No. 5909 of 2010, we partly allow this writ petition also. Disposed of with no order as to costs. JUDGE JUDGE Punde