Powerica Limited v. The Deputy / Assistant Commissioner of Income tax 3(4)
Case brief
What is this about?
Powerica Limited v. Deputy Commissioner of Income Tax Circle-3(4) & Ors.; WRIT PETITION NO.3997 OF 2025 (file ref 41.wp.3997.2025.doc); Bombay High Court, OOCJ; B. P. Colabawalla and Amit S. Jamsandekar, JJ.; decided November 17, 2025; Section 148 Income Tax Act, 1961; notice by Jurisdictional Assessing Officer versus Faceless Assessing Officer; notice quashed/set aside with emanating proceedings; Hexaware Technologies Ltd. (2024) 162 taxmann.com 225 (Bombay) followed as binding Division Bench precedent; SLP pending before Supreme Court, no stay; revival by Praecipe reserved to Revenue; automatic stay on notice upon revival; petition to be decided on merits if revived; Rule made absolute; disposed; no costs.
What did the court decide?
Rule made absolute and writ petition disposed of: the impugned Section 148 Notice and all proceedings/orders emanating therefrom set aside; liberty to the Revenue to revive the petition by Praecipe if the Supreme Court sets aside Hexaware Technologies Ltd. (supra), with an automatic stay on the Section 148 notice upon revival until further orders; no revival if the SLP is dismissed; no order as to costs.