Petitioner challenged a Section 148 notice. Bench referred to Hexaware Technologies Ltd regarding jurisdiction but followed M/s. J.D. Printer Pvt. Ltd. Interim stay granted pending final decision on Hexaware matter.
Stay on Section 148 notice dated 24 April 2024 and any proceeding arising therefrom.
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Digitally signed PRASHANT by PRASHANTVILAS RANE VILAS Date: RANE 2024.11.2612:44:42 +0530
918WPL-33785-24.DOC
P. V. Rane
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION (L) NO.33785 OF 2024
Manisha Viraj Rajpurkar ...Petitioner
Vs.
Income Tax Officer, Ward 34(2)(1), Mumbai & Ors. ...Respondents
Mr. Tanzil Padvekar, for Petitioner.
Ms. Adyasha Das i/b. Ms. Sushma Nagaraj, for Respondents.
CORAM: G. S. KULKARNI & ADVAIT M. SETHNA, JJ. DATE: 18 November 2024.
P.C.
1 (2024) 464 ITR 430
2 Writ Petition No.12187 of 2024
Page 1 of 2 18 November 2024
918WPL-33785-24.DOC
O R D E R
(a) Rule. Respondents waive service.
(b) Pending the hearing and final disposal of this petition, there shall be interim reliefs to the extent that there shall be stay to the notice under Section 148 dated 24 April 2024 and any other proceeding arising under the said notice.
(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.) (G. S. KULKARNI, J.)
Page 2 of 2 18 November 2024
1 issue framed by the court
Whether the Jurisdictional Assessing Officer has jurisdiction to issue a notice under Section 148 of the Income Tax Act.
Colour shows how this judgement treated each authority
Hexaware Technologies Limited v. Assistant Commissioner of Income Tax & OthersReferred¶3
Hexaware Technologies Limited v/s. Assistant Commissioner of Income Tax & Others (2024) 464 ITR 430
M/s. J. D. Printer Pvt. Ltd. v. Income Tax OfficerFollowed¶16
M/s. J. D. Printer Pvt. Ltd., v/s. Income Tax Officer – 15(10(2) & Ors.
1 provisions across 1 enactments
Manisha Viraj Rajpurkar
Income Tax Officer, Ward 34(2)(1), Mumbai
G. S. Kulkarni
Advait M. Sethna
As recorded by the court registry
2 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
