Amar Ramesh Javanjal v. Income-Tax Officer Ward 2 Pandharpur and Ors.
Case brief
What is this about?
Faceless assessment; notice under Section 148 Income Tax Act 1961; jurisdictional assessing officer versus faceless assessing officer; CBDT Scheme dated 29 March 2022; Section 151A; AY 2023-24; interim stay of reassessment notice; Rule issued with waiver of service; Affidavit-in-Reply within 12 weeks; Bombay High Court Civil Appellate writ petition (CWP); Hexaware Technologies Ltd. (2024) 162 taxmann.com 225 (Bombay) followed but pending before Supreme Court; petitioner Amar Ramesh Javanjal; respondent Income Tax Officer Ward 2 Pandharpur; interim relief pending hearing and final disposal.
What did the court decide?
Rule issued with Respondents waiving service; interim relief granted in terms of prayer clause (c), staying the operation of the Notice under Section 148 dated 01.04.2025 for A.Y. 2023-24 pending the hearing and final disposal of the Petition; liberty to the parties to apply after appropriate orders or a final decision of the Hon'ble Supreme Court in Hexaware Technologies Ltd.; Revenue directed to file its Affidavit-in-Reply within 12 weeks and serve a copy on the Petitioner's advocate.