M/S Skg Infra Ways, Thr. Its Partner, Kailash Gajendrakumar Golechha v. Income-Tax Officer Ward -4 (3), Nagpur and Others
Case brief
What is this about?
Nagpur Bench Bombay High Court writ petitions income tax; Section 148 Income Tax Act 1961 notice validity challenged; issuance by Jurisdictional Assessing Officer versus mandatory Faceless Assessing Officer; fundamental defect; Hexaware Technologies Ltd. vs. ACIT Circle 15(1)(2) (2024) 162 taxmann.com 225 (Bombay) followed as conclusively settling the issue; SLP pending before Supreme Court with no stay; impugned Section 148 notices and emanating proceedings/orders set aside; Rule made absolute; disposed of without costs; conditional revival by simple pursis if Supreme Court overturns Hexaware; interim stay on operation/enforcement of notice until further orders; fresh adjudication on remaining grounds if revived; no revival if SLP dismissed; Meditrina Institute of Medical Sciences Nagpur lead petitioner; batch led by W.P. 2863 of 2023 with numerous 2024-2025 companion petitions; coram Anil L. Pansare and Siddheshwar S. Thombre JJ.; decision 03-10-2025; neutral citation 2025:BHC-NAG:10119-DB.