Rajesh Barkatali Surani v. Income Tax Officer Ward 2(1) and Ors.
Case brief
What is this about?
S.148 Income Tax Act 1961 notice; jurisdictional Assessing Officer vs mandated Faceless Assessing Officer; fatal defect argument; Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay) followed; Revenue concession - issue concluded, no stay, challenge pending before Supreme Court; notice and consequential proceedings/orders set aside; rule made absolute; petition disposed; revival liberty by Praecipe without separate IA contingent on Supreme Court setting aside Hexaware; no revival if SLP dismissed; revived petition on own merits; Bombay HC writ; no costs.
What did the court decide?
Rule made absolute and Writ Petition disposed of in terms thereof; impugned Notice under Section 148 and all proceedings/orders emanating therefrom set aside; liberty reserved to the Revenue to revive the Petition by a mere Praecipe (no separate Interim Application) if the Hexaware decision is set aside by the Hon'ble Supreme Court; no revival if the SLP is dismissed; no order as to costs.