Savita Pravinkumar Rathi v. the Principal Commissioner Income Tax and Others
Case brief
What is this about?
Faceless assessment scheme; notice u/sec. 148 Income Tax Act issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO) for AY 2022-23; issue covered by Hexaware Technologies Limited v. Assistant Commissioner of Income Tax, 464 ITR 430 (Division Bench, Principal Seat), under challenge before Supreme Court; interim relief staying s.148 notice dt. 30.03.2024, intimation dt. 28.06.2024 and notice dt. 29.06.2024 u/s 143(2), and notice dt. 15.10.2024 u/s 142(1); next date 18.12.2024; Bombay HC Aurangabad Bench, W.P. No. 11947 of 2024, decided 23.10.2024.
What did the court decide?
Notice for final disposal issued to respondents (service waived by learned advocate Mr. Sharma for respondent nos. 1 to 3); interim relief granted in terms of prayer clauses 'E' and 'F' till the next date; matter stood over to 18.12.2024. No final adjudication of merits.