Sanjiv Shankar Salvi v. Union of India
Case brief
What is this about?
Section 148 notice; Income Tax Act 1961; Jurisdictional Assessing Officer vs Faceless Assessing Officer; fatal defect; Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay) followed; notice set aside; SLP before Hon'ble Supreme Court; no stay; revival liberty via Praecipe; Rule made absolute; no costs; Bombay High Court OOCJ writ petition; Uday Uday Shivaji Shivaji Jagtap digitally signed.
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 writ petition disposed of; liberty to the Revenue to revive the petition by Praecipe (no separate Interim Application needed) if the Supreme Court sets aside the Hexaware Technologies Ltd (supra) decision, with no revival if the SLP is dismissed; revived petition to be decided on its own merits; no order as to costs.