Heriminio India Private Limited v. Assistant Commissioner of Income Tax and Ors.
Case brief
What is this about?
Section 148 notice; faceless assessment scheme; Jurisdictional Assessing Officer vs Faceless Assessing Officer; Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay) followed; SLP pending before Supreme Court, no stay; notice set aside with all consequential proceedings; rule made absolute; writ petition disposed; liberty to Revenue to revive by Praecipe; automatic stay on notice upon revival; no revival if SLP dismissed; revived petition to be decided on merits on other grounds; Income Tax Act 1961; Bombay High Court writ jurisdiction; 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; Writ Petition disposed of with no order as to costs; liberty to Revenue to revive the Petition by Praecipe if Hexaware Technologies Ltd (supra) is set aside by the Hon'ble Supreme Court, with an automatic stay on the notice's operation and implementation upon revival until further orders.