Premier Medical Corporation Pvt. Ltd. v. Deputy Commissioner of Income Tax, CIRCLE-1(2)(1)-MUMBAI
Case brief
What is this about?
Section 148 Income Tax Act 1961 notice; issuance by Jurisdictional Assessing Officer versus mandatory Faceless Assessing Officer; fatal defect; Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay) followed as binding Division Bench precedent; SLP pending in Supreme Court, no stay; notice and consequential proceedings set aside; liberty to Revenue to revive writ petition by Praecipe if Hexaware set aside; no revival if SLP dismissed; revival on own merits; Bombay High Court WP No. 1342 of 2025; Premier Medical Corporation Pvt. Ltd.; Rule made absolute; no order as to costs.
What did the court decide?
Rule made absolute; impugned Notice under Section 148 and all proceedings/orders emanating therefrom set aside; liberty to the Revenue to revive the petition by Praecipe if the Hexaware decision is set aside by the Supreme Court; no order as to costs.