Manish Kamlesh Balani v. the Income Tax Officer Ward 2 Kalyan and Ors.
Case brief
What is this about?
Writ Petition No. 482 of 2025, Bombay High Court, decided 11 August 2025 (Colabawalla & Pooniwalla, JJ.). Challenge to Section 148 Income Tax Act, 1961 Notice issued by Jurisdictional Assessing Officer instead of mandated Faceless Assessing Officer; issue held covered by Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay), which the Court followed; Section 148 Notice and emanating proceedings/orders set aside; Rule made absolute; no costs; liberty to Revenue to revive via Praecipe if Supreme Court reverses Hexaware (no revival if SLP dismissed); on revival, petition to be decided on own merits.
What did the court decide?
Rule made absolute; impugned Notice issued under Section 148 and all other proceedings/orders emanating therefrom set aside; liberty to the Revenue to revive the Petition by moving a Praecipe (without a separate Interim Application) if the Hon'ble Supreme Court sets aside the Hexaware Technologies decision; no order as to costs.