Rameshchandra Kantilal Shah v. Income Tax Officer 41 3 3
Case brief
What is this about?
Bombay High Court (Ordinary Original Civil Jurisdiction), Division Bench of B. P. Colabawalla and Amit S. Jamsandekar, WRIT PETITION NO. 2909 OF 2024, decided 22 September 2025. Petitioner Rameshchandra Kantilal Shah (Mr. Nishit Gandhi with Aadnya C. Bhandari) versus Income Tax Officer-41(3)(3) (Mr. Suresh Kumar). Notice under Section 148 of the Income Tax Act, 1961 issued by the Jurisdictional Assessing Officer instead of the mandated Faceless Assessing Officer; follows Hexaware Technologies Ltd. V/S Assistant Commissioner of Income-tax, Circle 15(1)(2), (2024) 162 taxmann.com 225 (Bombay); notice and consequential proceedings set aside; rule made absolute; conditional revival liberty via Praecipe tied to the Supreme Court SLP against Hexaware; interim relief earlier granted on 8 October 2024; no order as to costs.
What did the court decide?
Impugned Notice under Section 148 of the Income Tax Act, 1961 and all proceedings/orders emanating therefrom set aside; Rule made absolute and Petition disposed of; liberty to Revenue to revive the Petition by mere Praecipe (without a separate Interim Application) if the Hexaware decision is set aside by the Hon'ble Supreme Court, with a stay on the operation/implementation of the Notice upon revival until further orders; no revival if the SLP is dismissed; no order as to costs.