V R Constructors Private Limited v. Assistant Commissioner of Income Tax Central Circle 8
Case brief
What is this about?
Faceless assessment scheme; Section 148 Income Tax Act, 1961 notice; notice issued by Jurisdictional Assessing Officer instead of Faceless Assessing Officer held fatal defect; Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay) followed; impugned notice and consequential proceedings set aside; rule made absolute; petition disposed, no costs; liberty to Revenue to revive via Praecipe without separate IA if Supreme Court sets aside Hexaware; no revival if SLP dismissed; revived petition to be decided on merits; SLP pending, no stay; Bombay High Court Writ Petition No. 2514 of 2024; V. R. Constructors Pvt. Ltd.; decision dated 11 August 2025.
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 a Praecipe if Hexaware Technologies Ltd (supra) is set aside by the Hon'ble Supreme Court.