Petition challenges Section 148 assessment notice. Court stays proceedings pending Supreme Court decision on jurisdictional issue raised in related Hexaware case.
Proceedings (Section 148 notice) stayed pending final decision on Hexaware case.
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.
914-WP-15156-2024.DOC
S.R.JOSHI
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.15156 OF 2024
ZS Associates India Pvt. Ltd., … Petitioner
Versus
Assistant Commissioner of Income Tax Officer, Circle-12, Pune & Others
…Respondents
Mr. Niraj Sheth i/b. Mr. Atul K.Jasani, for the Petitioner. Mr. Akhileshwar Sharma, for the Respondents.
Digitally signed by SMITA SMITA RAJNIKANT RAJNIKANT JOSHI JOSHI Date: 2024.10.25 13:30:41 +0530
_______________________ CORAM: G. S. KULKARNI & FIRDOSH P. POONIWALLA, JJ. DATED: 24th OCTOBER, 2024
P.C.
Heard the learned Counsel for the parties.
2 This Petition impugns a notice dated 31st August, 2024, for Assessment Year 2018-19, issued under Section 148 of the Income Tax Act, by Respondent No.1, who is the Jurisdictional Assessing Officer.
3 Mr. Sheth, the learned Counsel for the Petitioner submitted that the Jurisdictional Assessing Officer would not have jurisdiction to issue the impugned notice, considering the principle of law as laid down by this Court in Hexaware Technologies Limited v/s. Assistant Commissioner of Income Tax & Others1 .
4 Mr. Sharma, the learned Counsel for the Respondents would not dispute such contention as urged on behalf of the Petitioner. He, however, submitted that the view taken by this Court in M/s. J. D. Printer Pvt. Ltd., v/s.
1 (2024) 464 ITR 430
Page 1 of 2 24th October, 2024
914-WP-15156-2024.DOC
Income Tax Officer – 15(1)(2) & Ors.2 be followed in the present proceedings.
5 We have heard the learned Counsel for the parties and having perused the record, we are of the opinion that, for the reasons as recorded by us in M/s. J. D. Printer (supra) in regard to our observations on the proceedings involving the decision in Hexaware Technologies Ltd. (supra), we need to pass the following order:-
O R D E R
(FIRDOSH P. POONIWALLA, J.)
(G. S. KULKARNI , J.)
2 Writ Petition No.12187 of 2024
Page 2 of 2 24th October, 2024
ZS Associates India Pvt. Ltd.
Assistant Commissioner of Income Tax Officer, Circle-12, Pune
G. S. KULKARNI
FIRDOSH P. POONIWALLA
As recorded by the court registry
2 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
