Dilip Laljibhai Patel v. Dy. Commissioner of Income Tax/ Asst. Commissioner of I.T., CIRCLE-4, Nagpur and Ors.
Case brief
What is this about?
Section 148 Income Tax Act 1961 notice; jurisdictional assessing officer vs faceless assessing officer; invalidity of s.148 notice; Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay) followed; SLP pending before Supreme Court, no stay; notice and consequential proceedings set aside; rule made absolute; writ petitions disposed; liberty to Revenue to revive via simple pursis; conditional stay on notice enforcement upon revival; remaining grounds to be decided on merits if revived; no revival if SLP dismissed; Bombay High Court Nagpur Bench; coram Anil L. Pansare and Siddheshwar S. Thombre; decided 03-10-2025.
What did the court decide?
Rule made absolute and Writ Petitions disposed of accordingly; impugned Section 148 Notice(s) and all emanating proceedings/orders set aside; liberty reserved to Respondent-Revenue to revive the Petitions by filing a simple pursis (no separate application needed) if the Supreme Court overturns the Hexaware ruling; if revived, operation and enforcement of the impugned Section 148 Notice stays until further orders and the Petitions will then be decided on their own merits on the remaining grounds; no question of revival if the Supreme Court dismisses the Special Leave Petition; no order as to costs.