Atos Global Limited Liability Partnership v. Income Tax Officer Ward 42(2)(1)
Case brief
What is this about?
Section 148 notice quashed; notice issued by Jurisdictional Assessing Officer instead of Faceless Assessing Officer held fatal (petitioner's ground); Bombay High Court follows Division Bench decision in Hexaware Technologies Ltd [(2024) 162 taxmann.com 225 (Bombay)]; SLP against Hexaware pending before Supreme Court, no stay; matter not kept pending; impugned Section 148 notice and consequential proceedings/orders set aside; Rule made absolute; writ petition disposed of; no order as to costs; conditional revival of petition by Praecipe (no separate Interim Application) if Hexaware set aside by Supreme Court; revived petition to be decided on merits; Atos Global Ltd Liability Partnership v. Income Tax Officer Ward- 42(2)(1); Income Tax Act, 1961; faceless assessment scheme challenge; 14 October 2024 rule and interim stay; decision dated 11 August 2025.
What did the court decide?
Impugned Notice issued under Section 148 of the Income Tax Act, 1961 and all other proceedings/orders emanating therefrom set aside; Rule made absolute and Writ Petition disposed of; no order as to costs; conditional liberty to the Revenue to seek revival by Praecipe if the Hexaware Technologies decision is set aside by the Hon'ble Supreme Court.