Disposed

Jsw Steel Limited v. Deputy Commissioner of Income Tax, (Central Circle) 8 (3), Mumbai and Ors.

Bombay HC28 Nov 2024WP/5130/2024

Case brief

AI extract

What is this about?

This writ petition challenges a notice issued under Section 148 of the Income Tax Act. The Petitioner argued lack of jurisdiction citing Hexaware Technologies Ltd., while the Respondent urged adherence to M/s. J. D. Printer Pvt. Ltd. Finding a conflict, the Court stayed proceedings pending the Supreme Court's decision in Hexaware.

What did the court decide?

Interim order: parties granted liberty to apply after appropriate orders are passed by the Supreme Court in Hexaware.

Jsw Steel Limited vs Deputy Commissioner of Income Tax, (Central… — Income Tax | Bombay HC (2024)

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922-WP(L)-35635-2024 (OS).doc

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

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ORDINARY ORIGINAL CIVIL JURISDICTION

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WRIT PETITION (ST) NO. 35635 OF 2024

Jsw Steel Limited

...Petitioner

Versus

Deputy Commissioner Of Income Tax, (Central Circle) 8(3), Mumbai And Ors.

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...Respondents

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Ms. Priyanka Jain a/w Pankaj Soni i/b Vaish Associates, Advocates for the Petitioner.

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Mr. Suresh Kumar, for the Respondents.

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CORAM : G. S. KULKARNI & ADVAIT M. SETHNA, JJ.

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DATE : 28 NOVEMBER 2024

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P.C.:

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Heard the learned Counsel for the parties.

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This Petition impugns a notice dated 31 August 2024 issued under Section 148 of the Income Tax Act, by Respondent No.1, who is the Jurisdictional Assessing Officer.

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Ms. Priyanka Jain, the learned Counsel for the Petitioner submitted that the Jurisdictional Assessing Officer would not have jurisdiction to issue the impugned notice, considering the principles of law as laid down by this Court in Hexaware Technologies Limited v/s. Assistant Commissioner of Income Tax & Others1 .

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Mr. Suresh Kumar, 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. Income Tax Officer – 15(10(2) & Ors.2 be followed in the present proceedings.

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1 (2024) 464 ITR 430

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2 Writ Petition No.12187 of 2024

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Page 1 of 2

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Pallavi Wargaonkar, PS

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922-WP(L)-35635-2024 (OS).doc

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We have heard the learned Counsel for the parties and perused the record.

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There are other issues which are raised on behalf of the petitioner in assailing the impugned notices / orders apart from the primary issue as raised on the basis of the decision in Hexaware Technologies Ltd. (supra). Considering the view which the Court has taken in M/s. J. D. Printer (supra), we need to follow such orders, which would also govern the present proceedings. Hence, for the reasons as recorded in the orders passed by this Court in M/s. J. D. Printer (supra) and in regard to our observations on the proceedings involving the decision in Hexaware Technologies Ltd. (supra), we need to pass the following order:-

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O R D E R

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(a) Rule. Respondents waive service.

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(b) Pending the hearing and final disposal of this Petition, there shall be interim orders in terms of prayer clause (c).

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(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.

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[ADVAIT M. SETHNA, J.] [G. S. KULKARNI, J.]

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Page 2 of 2

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Pallavi Wargaonkar, PS

Jsw Steel Limited v. Deputy Commissioner of Income Tax, (Central Circle) 8 (3), Mumbai and Ors.

Case brief

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Jsw Steel Limited v. Deputy Commissioner of Income Tax, (Central Circle) 8 (3), Mumbai and Ors.

Case brief

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