Everplus Properties and Developers LLP v. Assistant Commissioner of Income-Tax Central CIRCLE-7(2)
Income Tax – Section 148 notice – Faceless assessment
Case brief
What is this about?
Bombay High Court writ petition (WP 2169/2025, decided 21-07-2025, Coram B. P. Colabawalla & Firdosh P. Pooniwalla, JJ.) by Everplus Properties and Developers LLP against Assistant Commissioner of Income Tax Central Circle E-7(2); challenge to Section 148 Income Tax Act 1961 notice issued by Jurisdictional Assessing Officer instead of Faceless Assessing Officer; issue held concluded by Division Bench decision in Hexaware Technologies Ltd ((2024) 162 taxmann.com 225 (Bombay)), which was followed despite its pending challenge before the Supreme Court (no stay); Section 148 notice and all emanating proceedings/orders set aside; rule made absolute, petition disposed; conditional revival liberty to Revenue via Praecipe if Supreme Court overturns Hexaware; revived petition to be heard on merits; no costs.
What did the court decide?
Rule made absolute and Writ Petition disposed of in terms thereof; impugned Notice under Section 148 and all proceedings/orders emanating therefrom set aside; liberty to the Revenue to revive the Petition by Praecipe if Hexaware Technologies Ltd (supra) is set aside by the Hon'ble Supreme Court; no order as to costs.