Rajbhushan Omprakash Dixit v. Income Tax Officer Ward 41 (3) (3), Mumbai
Case brief
What is this about?
Rajbhushan Omprakash Dixit v. Income Tax Officer Ward 41(3)(3), Mumbai — Writ Petition No. 3615 of 2025, Bombay High Court (OOCJ), B. P. Colabawalla & Amit S. Jamsandekar JJ., decided September 29, 2025. Challenge to Section 148 Income Tax Act, 1961 notice issued by Jurisdictional Assessing Officer instead of Faceless Assessing Officer; held squarely covered by 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 Praceipe if Supreme Court sets aside Hexaware, with stay on notice upon revival; no revival if SLP dismissed.
What did the court decide?
Rule made absolute; impugned Notice under Section 148 and all proceedings/orders emanating therefrom set aside; liberty to the Revenue to revive the Petition by moving a Praceipe if Hexaware Technologies Ltd. is set aside by the Hon'ble Supreme Court, with a stay on the notice upon revival; no order as to costs.