Accounts Receivables Management Services India Pvt. Ltd. Successor to Gill Entertainment Pvt. Ltd. v. Deptuy Commissioner of Income Tax Circle 6 (1) (1) Mumbai
Income Tax – Notice under Section 148 of the Income Tax Act, 1961
Case brief
What is this about?
Bombay High Court, OOCJ, Writ Petition No. 2535 of 2024, decided July 29, 2025 (Colabawalla & Pooniwalla, JJ.). Petitioner Accounts Receivables Management Services India Pvt. Ltd. challenged a Section 148 Income Tax Act, 1961 notice issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer. Following Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay), the Court set aside the notice and all consequential proceedings/orders, made the Rule absolute and disposed of the petition, with liberty to the Revenue to revive by Praecipe if the Supreme Court sets aside Hexaware (no revival if the SLP is dismissed); revived petition to be decided afresh on merits. Interim stay of the notice had been granted on 19 December 2024. No order as to costs.
What did the court decide?
Impugned Notice issued under Section 148 of the Income Tax Act, 1961 and all other proceedings/orders emanating therefrom set aside; Rule made absolute and Writ Petition disposed of; liberty to the Revenue to revive the Petition by moving a Praecipe if the decision in Hexaware Technologies Ltd (supra) is set aside by the Hon'ble Supreme Court; no order as to costs.