Madhukar S/O. Govinda Gourkhede v. Income Tax Officer, WARD-5 (1), Nagpur and Another
Income-tax Law – Assessment – Reassessment notice under S.148 of the Income-tax Act, 1961
Case brief
What is this about?
Bombay HC Nagpur Bench (DB: Anil L. Pansare & Raj D. Wakode, JJ.), WP No. 7099 of 2023, decided 28-11-2025; Madhukar Gourkhede v. ITO Nagpur. Quashing of notice u/S.148 Income-tax Act 1961 issued by Jurisdictional Assessing Officer despite mandatory Faceless Assessing Officer route; followed Hexaware Technologies Ltd. (2024) 162 taxmann.com 225 (Bombay), under challenge before Supreme Court (SLP, no stay); notice and resultant proceedings/orders set aside; Rule absolute; conditional revival liberty to revenue via pursis; stay on notice operation if revived; no revival if SLP dismissed; Civil Application 2402/2024 (amendment) allowed.
What did the court decide?
Petitioner's writ petition succeeds: the impugned Section 148 notice and the proceedings or orders emanating therefrom are set aside; Rule made absolute; petition disposed of with no order as to costs, subject to the revenue's liberty to seek revival by a simple pursis if the Supreme Court overturns Hexaware Technologies Ltd.