Balaji Enterprises v. Deputy Commissioner of Income Tax-Central Circle 1(1) and Ors.
Case brief
What is this about?
Section 148 Income Tax Act 1961 notice; faceless assessment scheme; notice issued by Jurisdictional Assessing Officer instead of Faceless Assessing Officer held fatal; Bombay High Court Division Bench followed its own decision in Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay); notice and consequential proceedings set aside; Rule made absolute; writ petition disposed; conditional revival liberty to Revenue via Praecipe if Supreme Court sets aside Hexaware; no revival if SLP dismissed; revived petition to be decided on own merits; no order as to costs. Keywords: faceless assessment, jurisdictional AO, Section 148 notice quashed, Hexaware Technologies, revival, praecipe, income tax, Bombay High Court, WP 12282 of 2024.
What did the court decide?
Impugned Notice issued under Section 148 of the Income Tax Act, 1961 and all proceedings/orders emanating therefrom set aside; Rule made absolute and Writ Petition disposed of; liberty to the Revenue to revive the Petition by moving a Praecipe (no separate Interim Application needed) if the decision in Hexaware Technologies Ltd. (supra) is set aside by the Hon'ble Supreme Court; no order as to costs.