Shyam Switchgears Pvt. Ltd. v. Income Tax Officer Ward 13 2 1, Mumbai
Case brief
What is this about?
Writ Petition 4940 of 2024, Bombay High Court (OOCJ), Shyam Switchgears Pvt. Ltd. v. Income Tax Officer, Ward 13 (2) (1), Mumbai & Ors., decided 22 July 2025 (B. P. Colabawalla & Firdosh P. Pooniwalla, JJ.). Challenge to Notice under Section 148 of the Income Tax Act, 1961 issued by the Jurisdictional Assessing Officer instead of the mandated Faceless Assessing Officer; issue held squarely covered by Hexaware Technologies Ltd. V/S Assistant Commissioner of Income-tax, Circle 15(1)(2), (2024) 162 taxmann.com 225 (Bombay), which this Court followed despite the decision being under challenge before the Supreme Court with no stay; Section 148 Notice and emanating proceedings/orders set aside; Rule made absolute; Petition disposed of without costs; Revenue given liberty to revive via Praecipe if Hexaware is set aside by the Supreme Court, no revival if the SLP is dismissed; revived Petition to be judged on its own merits. Keywords: faceless assessment, Section 148 notice, jurisdictional assessing officer, Hexaware Technologies, praecipe revival, SLP pending, interim relief stay.