This petition challenged a notice u/s 148 of the Income Tax Act. The court permitted an amendment regarding the Hexaware judgment and stayed the impugned notice pending the Supreme Court's decision on the matter.
Notice dated 29 March 2024 issued u/s 148 of the IT Act stayed pending hearing and Supreme Court decision in Hexaware.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
Digitally PRASHANTVILASRANE signed byPRASHANTVILAS RANEDate:2024.11.12 17:08:49 +0530
59WP-11368-24.DOC
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO. 11368 OF 2024
Shri. Vaijinath Nagnath Bhosale
...Petitioner
Versus
The Income Tax Officer & Anr. …Respondents
Mr. Sagar Tilak with Mr. Sachin Hande with Mr. Payal Rathod i/b. Mr. Sachin Hande, for Petitioner.
Mr. Akhileshwar Sharma, for Respondents.
_______________________ CORAM: G. S. KULKARNI & ADVAIT M. SETHNA, JJ. DATE 11 NOVEMBER 2024 _______________________
P.C.
to incorporate a ground assailing the impugned notice issued under Section 148 of the Income Tax Act, 1961 (for short ‘ the IT Act ’). The said notice has been issued by the Jurisdictional Assessing Officer and would be required to be held to be bad and illegal considering the law laid down by this Court in the case of Hexaware Technologies Ltd. vs. ACIT1.
objection if such amendment is permitted at the stage of admission. We permit
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59WP-11368-24.DOC
such amendment to be carried out within two weeks from today. Reverification is dispensed with.
that the view taken by this Court in M/s. J. D. Printer Pvt. Ltd., v/s. Income Tax Officer – 15(10(2) & Ors.2 be followed in the present proceedings.
1 (2024) 464 ITR 430
2 Writ Petition No.12187 of 2024
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59WP-11368-24.DOC
the decision in Hexaware Technologies Ltd. (supra), we need to pass the
following order:-
O R D E R
(b) Pending the hearing and final disposal of this Petition, the impugned notice dated 29 March 2024 issued under Section 148 of the Income Tax Act, shall remain stayed.
(c) Liberty to the parties to apply after appropriate orders are passed by the Supreme Court and/or final decision of the Supreme Court in Hexaware.
(ADVAIT M. SETHNA, J.)
Page 3 of 3 11 November 2024
2 issues framed by the court
Whether the Jurisdictional Assessing Officer has jurisdiction to issue a notice u/s 148 of the IT Act given the observation in Hexaware Technologies.
Whether the principles laid down in J. D. Printer Pvt. Ltd. apply to the present writ petition.
Colour shows how this judgement treated each authority
Hexaware Technologies Limited v/s. Assistant Commissioner of Income Tax & OthersDistinguished¶7
v/s. Assistant Commissioner of Income Tax & Others
M/s. J. D. Printer Pvt. Ltd., v/s. Income Tax OfficerReferred¶27
Writ Petition No.12187 of 2024
1 provisions across 1 enactments
Shri. Vaijinath Nagnath Bhosale
The Income Tax Officer
G. S. KULKARNI
ADVAIT M. SETHNA
As recorded by the court registry
3 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
