Sachin Pradeepkumar Saxena v. Income Tax Officer Ward 4 2 1 Mumbai and 2 Ors.
Case brief
What is this about?
Writ Petition No. 50 of 2025, High Court of Judicature at Bombay, decided 30 July 2025 (B. P. Colabawalla & Firdosh P. Pooniwalla, JJ.) — Notice under Section 148, Income Tax Act, 1961; notice issued by Jurisdictional Assessing Officer instead of Faceless Assessing Officer held covered by Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay), which was followed; SLP against Hexaware pending before Supreme Court with no stay; impugned notice and consequential proceedings/orders set aside; liberty to Revenue to revive petition by Praecipe if Hexaware is set aside by Supreme Court, no revival if SLP dismissed; if revived, petition to be decided on merits on other grounds; Rule made absolute, no costs.
What did the court decide?
Rule made absolute; impugned Notice under Section 148 and all other proceedings/orders emanating therefrom set aside; liberty to the Revenue to revive the Writ Petition by Praecipe (no separate Interim Application needed) if the decision in Hexaware Technologies Ltd is set aside by the Hon’ble Supreme Court; no order as to costs.