Bhavin Ajaykumar Narshana v. Income Tax Officer, Ward 41(1)(1) Mumbai
Case brief
What is this about?
Writ Petition No. 1666 of 2025, Bombay High Court (decided 11-08-2025): validity of a Section 148 Income Tax Act, 1961 notice issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer; issue held fully covered by Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay), which the Court followed; impugned notice and consequential proceedings/orders set aside; Rule made absolute; petition disposed of; liberty to Revenue to revive by Praecipe (no separate IA) if the Supreme Court sets aside Hexaware, whose SLP was pending with no stay; no revival if SLP dismissed; no order as to costs. Petitioner: Bhavin Ajaykumar Narshana; Respondents: Income Tax Officer, Ward 41(1)(1), Mumbai & Ors.
What did the court decide?
Rule made absolute; impugned Section 148 Notice and all proceedings/orders emanating therefrom set aside; Writ Petition disposed of with no order as to costs; liberty to the Revenue to revive the petition by moving a Praecipe if the Hon'ble Supreme Court sets aside the Hexaware decision, with no revival possible if the SLP is dismissed.