Sanjay Nathalal SHAH-2019-2020 v. Assistant Commissioner of Income Tax, Central Circle - 5(2)
Case brief
What is this about?
Section 148 Income Tax Act 1961 notice set aside; jurisdictional Assessing Officer vs Faceless Assessing Officer; Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay) followed as binding Division Bench authority; SLP pending in Supreme Court, no stay; liberty to Revenue to revive writ petition by Praecipe; revived petition to be decided on merits on remaining issues; pre-admission amendment allowed; rule made absolute; no costs; Bombay HC WP 565 of 2025, Sanjay Nathalal Shah v. ACIT Central Circle-5(2).
What did the court decide?
Rule made absolute; impugned Section 148 Notice and all proceedings/orders emanating therefrom set aside; Writ Petition disposed of in terms thereof with liberty to the Revenue to revive by Praecipe if Hexaware Technologies Ltd (supra) is set aside by the Hon'ble Supreme Court; no order as to costs.