Aditya Birla Sun Life Insurance Company Limited 2017 18 v. Assistant Commissioner of Income tax Central Circle 5(3) Mumbai
Case brief
What is this about?
Section 148 notice Income Tax Act 1961; interim stay of reassessment notice; writ petition admission and Rule issued; Bombay High Court OOCJ; clubbed petitions WP 309/424/428/430/2025 and WPL 2440/2466/2630/2025; U. D. Patel & Co.; Aditya Birla Sun Life Insurance; Kotak Mahindra Life Insurance; Procter & Gamble Hygiene and Health Care; J D Printers Pvt Ltd Writ Petition No.12187 of 2024 admitted 10 September 2024; Hexaware Technologies Limited (2024) 464 ITR 43 Supreme Court challenge; stay pending final disposal; rejoinder four weeks; Sonak and Jain JJ.; 11 February 2025.
What did the court decide?
Interlocutory relief only: Rule issued in all seven petitions with waiver of service by Respondents; interim stay of the impugned notice under Section 148 of the Income Tax Act, 1961 and of other proceedings arising under the said notice pending hearing and final disposal; leave to file rejoinder within four weeks; matters tagged with Writ Petition No.12187 of 2024; liberty reserved to apply after Supreme Court orders/final decision in the challenge to this Court's Hexaware Technologies decision. No final adjudication of merits.