Jsw Steel Limited v. Deputy Commissioner of Income Tax, (Central Circle) 8 (3), Mumbai and Ors.
Case brief
What is this about?
Section 148 notice issued by Jurisdictional Assessing Officer instead of Faceless Assessing Officer held fatal; faceless mechanism under section 144B read with section 151A extends to central charges and international taxation charges; Hexaware Technologies Ltd and Abhin Anilkumar Shah followed; impugned notice and emanating proceedings set aside; rule made absolute; conditional revival via Praecipe if Supreme Court reverses Hexaware, with continued stay on notice; Bombay High Court writ petition allowed, decision dated 22 September 2025.
What did the court decide?
Rule made absolute and the Writ Petition disposed of; the Notice issued under Section 148 of the Income Tax Act, 1961 and all proceedings/orders emanating therefrom set aside; liberty to the Revenue to revive the petition simply by moving a Praecipe if the Hexaware decision is set aside by the Hon'ble Supreme Court (no separate Interim Application needed), with a stay on implementation and operation of the Notice until further orders if revived, and no revival if the SLP is dismissed; any revived petition to be decided on its own merits; no order as to costs.