Barcelona Mercantile Company Private Limited v. Income Tax Officer Ward 12(1)(1) Mumbai
Case brief
What is this about?
Writ Petition No. 1508 of 2025, High Court of Judicature at Bombay, Coram B. P. Colabawalla & Firdosh P. Pooniwalla, JJ., decided 21-07-2025. Barcelona Mercentile Co. Pvt. Ltd. v. Income Tax Officer, Ward 12(1)(1), Mumbai & Ors.: writ challenge to a Notice under S.148 of the Income Tax Act, 1961 on the ground that it was issued by the Jurisdictional Assessing Officer instead of the mandated Faceless Assessing Officer (alleged fatal defect); held squarely covered by Hexaware Technologies Ltd., (2024) 162 taxmann.com 225 (Bombay), which the Court followed; S.148 Notice and all consequential proceedings/orders set aside; liberty to the Revenue to revive the petition by a Praecipe (no separate Interim Application needed) if the Hon’ble Supreme Court sets aside Hexaware on this issue; revived petition to be decided on its own merits with other issues open; Rule made absolute, petition disposed of, no order as to costs. Counsel: Devendra H. Jain with Shashank A. Mehta i/b Radha P. Halbe for Petitioner; Subir Kumar (through V.C.) with Niyanta Trivedi for Respondents.