Johnson and Johnson v. Assistant Commissioner of Income Tax International Taxation Circle 3 1 1
Case brief
What is this about?
Johnson and Johnson v. Assistant Commissioner of Income Tax (International Taxation) Circle 3(1)(1), Bombay HC Writ Petition No.1938 of 2025 (decided 14-07-2025): notice under Section 148, Income Tax Act 1961; ground that Jurisdictional Assessing Officer (not Faceless Assessing Officer) issued the notice; Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay) followed and applied; impugned notice and consequential proceedings set aside; rule made absolute; petition disposed of; no costs; liberty to Revenue to revive via Praecipe without fresh Interim Application if Supreme Court sets aside Hexaware; revived petition to be decided on own merits.
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 in terms thereof, with liberty to the Revenue to revive it (by moving a Praecipe, without a separate Interim Application) if Hexaware Technologies Ltd (supra) is set aside by the Hon'ble Supreme Court; no order as to costs.