Trushank Kewalchand Tamka v. Assistant Commissioner of Income Tax Circle 19 3 Mumbai
Case brief
What is this about?
Trushank Kewalchand Tamka v. ACIT Circle 19(3), Mumbai & Ors.; Bombay High Court Writ Petition No. 2214 of 2025, decided 07-07-2025 (Coram: B. P. Colabawalla & Firdosh P. Pooniwalla, JJ.). Keywords: Section 148 Income Tax Act 1961 reopening notice; jurisdictional assessing officer vs faceless assessing officer; fatal defect / quashing of s.148 notice; Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay) followed; matter pending before Hon'ble Supreme Court, no stay; revival of writ petition by Praecipe without interim application; Rule made absolute, no costs; advocates Ms. Rutuja Pawar and Hetal Laghave for petitioner, Ms. Mamta Omle for Revenue.
What did the court decide?
Rule made absolute; Writ Petition disposed of in terms thereof; impugned Notice under Section 148 and all consequential proceedings/orders set aside; liberty to 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.