Rajbhushan Omprakash Dixit v. Income Tax Officer Ward 41 (3) (3) Mumbai
Case brief
What is this about?
Writ Petition No. 3609 of 2025, Bombay High Court OOCJ, decided 29-09-2025 (B. P. Colabawalla & Amit S. Jamsandekar, JJ.). Keywords: Section 148 Income Tax Act 1961; notice by Jurisdictional Assessing Officer vs Faceless Assessing Officer; faceless assessment; Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay) — followed; impugned Section 148 notice set aside with consequential proceedings; Rule made absolute; petition allowed; liberty to Revenue to revive via Praceipe without Interim Application; conditional stay on notice upon revival; SLP pending before Supreme Court; no revival if SLP dismissed; revived petition to be decided on own merits; no order as to costs. Petitioner: Rajbhushan Omprakash Dixit; Respondent: Income Tax Officer Ward 41(3)(3), Mumbai.
What did the court decide?
Impugned notice under Section 148 and all proceedings/orders emanating therefrom set aside; Rule made absolute and Writ Petition disposed of; liberty to Revenue to revive via a Praceipe (no separate Interim Application) if Hexaware Technologies Ltd. is set aside by the Supreme Court, with a stay on the notice's operation upon revival; no order as to costs.