Athwart Estate Investments Private Limited, Thr. Auth. Representative, Manish Hareshkumar Sheth v. the Principal Chief Commissioner of Income TAX-1, Nagpur and Others
Case brief
What is this about?
Section 148 Income Tax Act 1961 notice; jurisdictional assessing officer versus faceless assessing officer; fundamental defect; notice liable to be quashed; Hexaware Technologies Ltd. (2024) 162 taxmann.com 225 (Bombay) followed/binding; SLP pending before Supreme Court, no stay; notices and consequential proceedings set aside; rule made absolute; liberty to Revenue to revive by simple pursis; stay on operation and enforcement of notice upon revival; fresh decision on all grounds if revived; no revival if SLP dismissed; no costs; Meditrina Institute of Medical Sciences; DCIT/ACIT CENCIR1 Nagpur; Bombay High Court Nagpur Bench Division Bench; neutral citation 2025:BHC-NAG:10119-DB; decided October 3, 2025.
What did the court decide?
Rule made absolute; impugned Notices under Section 148 and all proceedings/orders emanating therefrom set aside; liberty to Respondent-Revenue to revive the petitions by a simple pursis (no separate application needed) if the Supreme Court overturns the Hexaware Technologies ruling; if revived, operation and enforcement of the Notices to remain stayed until further orders and the petitions to be decided on their own merits on all raised grounds; no question of revival if the Supreme Court dismisses the Special Leave Petition against Hexaware; no order as to costs.