Kantilal Mohanalal Mandoot vs Income Tax Officer Ward 2(3)

The above Writ Petition takes exception to the Notice issued by the Revenue dated 28^th March 2025 under Section 148 of the Income Tax Act, 1961 (for short “ IT Act ”) for the AY 2015-16. The only ground of challenge to the said Notice is that Notice under Section 148 has been issued by the Jurisdictional Assessing Officer and not by the Faceless Assessing Officer, as

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contemplated under the Scheme dated 29^th March 2022 issued by the Central Board of Direct Taxes (“CBDT”) under Section 151A of the IT Act.

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In support of the aforesaid submission, the learned Counsel appearing on behalf of the Petitioner relied upon the decision of this Court in the case of Hexaware Technologies Ltd. Vs. Assistant Commissioner of Income-tax, Circle 15(1)(2) [(2024) 162 taxmann.com 225 (Bombay)] .

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On perusing this decision and more particularly paragraph Nos. 32 to 39 thereof, we find that this Court has specifically held that the Notice to be issued under Section 148 would have to be as per the Scheme floated by the CBDT dated 29^th March 2022 and would have to be by the Faceless Assessing Officer. This Court has specifically held that the Jurisdictional Assessing Officer would have no jurisdiction to issue the Notice under Section 148. We not only agree with this view but are bound by it.

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Be that as it may, since it was pointed out to us that the decision in the Hexaware Technologies Ltd. (supra) is challenged before the Hon’ble Supreme Court and the same is pending, rather than driving the Revenue to challenge even this order before the Hon’ble Supreme Court, we

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are of the view that it would be more prudent if Rule is issued in the above Petition and interim relief is granted pending the hearing and final disposal of this Petition.

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In these circumstances, we pass the following order :-

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(a) Rule. The Respondents waive service;

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(b) There shall be interim relief in terms prayer clause (c), which reads thus:-

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“(c) That pending the hearing and final disposal of the present Petition, this Hon’ble Court may be pleased to stay the operation of the said Notice under Section 148 dated 28^th March 2025 for AY 2015-16.”

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(c) Liberty to the parties to apply after appropriate orders are passed by the Hon’ble Supreme Court or a final decision is rendered by the Supreme Court in the case of Hexaware

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Technologies Ltd. (supra) .

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The Revenue is directed to file their Affidavit-in-Reply to the above Writ Petition within a period of 12 weeks from today and serve a copy on the learned Advocate for the Petitioner.

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This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order.

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[FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.]

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Uday S. Jagtap

Kantilal Mohanalal Mandoot v. Income Tax Officer Ward 2(3)

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Kantilal Mohanalal Mandoot v. Income Tax Officer Ward 2(3)

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