Bharti Axa Life Insurance Company Limited v. Assistant Commissioner of Income Tax Central Circle 6(2) Mumbai and Ors.
Case brief
What is this about?
Bharti Axa Life Insurance Co. Ltd. v. Assistant Commissioner of Income Tax Central Circle 6(2) — Bombay HC Writ Petition 1089 of 2025, decided 22-07-2025. Section 148 Income Tax Act 1961 notice issued by Jurisdictional Assessing Officer instead of Faceless Assessing Officer held fatal; Court follows Hexaware Technologies Ltd [(2024) 162 taxmann.com 225 (Bombay)] despite pending Supreme Court challenge and no stay; impugned notice and consequential proceedings/orders set aside; rule absolute; petition disposed, no costs; revival by Praecipe reserved to Revenue if Hexaware reversed by Supreme Court; other grounds left for decision on merits if revived. Statute: Section 148, Income Tax Act, 1961.
What did the court decide?
Rule made absolute; impugned Notice under Section 148 and all proceedings/orders emanating therefrom set aside; Writ Petition disposed of with no order as to costs; liberty to the Revenue to revive the Petition by moving a Praecipe (no separate Interim Application needed) if the decision in Hexaware Technologies Ltd is set aside by the Hon'ble Supreme Court on this issue; on revival, the Petition to be decided on its own merits.