Kalikund Developers v. Income Tax Officer, Ward 17-2-1
Income Tax – Notice under Section 148, Income Tax Act, 1961
Case brief
What is this about?
Bombay High Court, Ordinary Original Civil Jurisdiction (B. P. Colabawalla & Firdosh P. Pooniwalla, JJ.), Writ Petition No. 398 of 2024, Kalikund Developers v. Income Tax Officer, Ward 17(2)(1) & Ors., decided 25 August 2025. Challenge to notice under Section 148 of the Income Tax Act, 1961 on the ground that it was issued by the Jurisdictional Assessing Officer rather than the Faceless Assessing Officer. Following the Division Bench decision in Hexaware Technologies Ltd., (2024) 162 taxmann.com 225 (Bombay) (SLP pending before Supreme Court, no stay), the Court set aside the impugned notice and all consequential proceedings/orders, made rule absolute and disposed of the petition with no costs, while granting the Revenue liberty to revive the petition by a mere Praecipe if Hexaware is set aside by the Supreme Court; a revived petition is to be decided on its own merits on the other raised issues.