Nirmala MADAN-2016-17 v. Income Tax Officer Int Tax WARD-3(2)(1)-MUMBAI
Case brief
What is this about?
Section 148 Income Tax Act 1961 notice; jurisdictional Assessing Officer vs Faceless Assessing Officer; faceless assessment; Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay) followed; notice set aside along with consequential proceedings/orders; Rule made absolute; writ petition disposed, no costs; challenge to Hexaware pending before Supreme Court with no stay; liberty to Revenue to revive petition by Praecipe if Supreme Court sets aside Hexaware; revived petition to be decided on own merits; Bombay HC W.P. No. 2152 of 2025; Nirmala Madan v. Income Tax Officer, Ward-3(2)(1), Mumbai; interim stay of Section 148 notice (Rule issued 23 October 2024).
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 reserved to the Revenue to revive the petition by a simple Praecipe (without a separate Interim Application) if Hexaware Technologies Ltd is set aside by the Hon’ble Supreme Court.