Arkay Logistics Limited v. Deputy Commissioner of Income Tax Circle 6(1)(1), Mumbai
Case brief
What is this about?
Bombay HC, Writ Petition No. 53 of 2025, decided 21-07-2025 (Colabawalla & Pooniwalla, JJ.): Arkay Logistics Ltd. v. DCIT Circle 6(1)(1), Mumbai — S.148 Income Tax Act 1961 notice attacked as issued by Jurisdictional AO instead of mandated Faceless AO; issue held fully covered by Hexaware Technologies Ltd., (2024) 162 taxmann.com 225 (Bombay), followed; impugned notice and consequential proceedings/orders set aside; rule made absolute, petition disposed of, no costs; revival liberty to Revenue via Praecipe (no separate IA) if Supreme Court sets aside Hexaware; revived petition to be decided on own merits.
What did the court decide?
Rule made absolute; impugned Notice under Section 148 of the Income Tax Act, 1961 and all proceedings/orders emanating therefrom set aside; Writ Petition disposed of in terms of the Rule; liberty reserved to the Revenue to revive the Petition by a simple Praecipe (without a separate Interim Application) if the Hexaware Technologies Ltd decision is set aside by the Hon'ble Supreme Court; no order as to costs.