1 wp2313-10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2313 OF 2010 HDFC Bank Ltd. ..Petitioner. V/s. The Deputy Commissioner of Income-tax 2(3) & Ors. ..Respondents. Mr. J.D. Mistri, senior Advocate i/b. Mr. A.K. Jasani for the petitioner Mr. Vimal Gupta with Padma Divakar for respondents. CORAM : J.P. DEVADHAR AND SMT. R.S. DALVI, JJ. DATED : 14TH MARCH, 2011 P.C. :- 1. Rule, returnable forthwith. By consent, the petition is taken up for final hearing. 2. This Writ Petition is filed to challenge the notice dated 30/3/2010 issued under Section 148 of the Income Tax Act, 1961 for reopening the assessment for AY 2004-05 and also to challenge the order dated 19/10/2010 whereby the objections raised by the petitioner for reopening the assessment have been rejected. 2 wp2313-10 3. Admittedly, the assessment in the present case is sought to be reopened beyond four years from the end of the relevant assessment year. Similar notice issued by the assessing officer to the same assessee seeking to reopen the assessment for AY 2003-04 on similar grounds has been quashed by this Court by allowing Writ Petition No. 2312 of 2010 today i.e. 14/03/2011. For the reasons stated therein, the notice dated 30/3/2010 as well as the order dated 19/10/2010 which are subject matter of the present Writ Petition are quashed and set aside. 4. Rule is made absolute in the above terms with no order as to costs. (SMT. R.S. DALVI, J.) (J.P. DEVADHAR, J.)