Vijay Nanaji Dhawangale, Thr. P.O.a., Ritesh Anilrao Kshirsagar v. Assistant Commissioner of Income Tax, Circle - 4, Nagpur and Ors.
Income Tax – Assessment – Notice under Section 148 of the Income Tax Act, 1961
Case brief
What is this about?
Bombay High Court, Nagpur Bench (DB), 26-09-2025; Writ Petition No. 5711 of 2025; Vijay Nanaji Dhawangale v. Assistant Commissioner of Income Tax Circle 4, Nagpur; Section 148 Income Tax Act, 1961 notice issued by Jurisdictional Assessing Officer instead of Faceless Assessing Officer held invalid/fundamental defect; Hexaware Technologies Ltd. (2024) 162 taxmann.com 225 (Bombay) followed; notice and consequential proceedings set aside; conditional revival liberty to Revenue via pursis depending on outcome of SLP before Supreme Court; stay on enforcement of notice upon revival.
What did the court decide?
Impugned Notice under Section 148 of the Income Tax Act, 1961 and all proceedings/orders emanating therefrom set aside; Rule made absolute; liberty to Respondent-Revenue to revive the Writ Petition by a simple pursis if the Supreme Court overturns Hexaware Technologies Ltd., with enforcement of the Notice to remain stayed upon revival until further orders; no order as to costs.