Bell Infrastructure Limited v. Deputy Commissioner of Income Tax Central Circle 6-3-MUMBAI
Case brief
What is this about?
S.148 Income Tax Act 1961 notice; faceless assessing officer vs jurisdictional assessing officer; Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay) followed as binding Division Bench precedent; SLP pending before Supreme Court, no stay; notice and all consequential proceedings/orders set aside; revival by Praecipe without separate IA if SC sets aside Hexaware, no revival if SLP dismissed; revived petition to be decided on merits on all issues; BEIL Infrastructure Ltd v Dy CIT Central Circle 6(3) Mumbai; Bombay HC Writ Petition 44 of 2024, decided 12-08-2025; no costs.
What did the court decide?
Rule made absolute; impugned Notice under Section 148 and all proceedings/orders emanating therefrom set aside; Writ Petition disposed of with liberty to the Revenue to revive it by Praecipe if Hexaware Technologies Ltd (supra) is set aside by the Hon'ble Supreme Court; no order as to costs.