Nitin Chandrakant Lokhande v. Income Tax Officer Ward -1 Satara and Ors.
Case brief
What is this about?
Section 148 Income Tax Act 1961 notice; jurisdictional assessing officer versus faceless assessing officer; fatal defect; notice set aside; Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay) Division Bench Bombay followed; challenge before Hon'ble Supreme Court / SLP, no stay; revival of writ petition by Praecipe, no separate interim application; Rule made absolute; writ petition disposed, no order as to costs; interim relief stay of Section 148 notice dated 17th June 2025; Nitin Chandrakant Lokhande v. Income Tax Officer Ward-1 Satara & Ors.; WP 7164 of 2025, Bombay High Court, decided July 23, 2025.
What did the court decide?
Rule made absolute; impugned Notice under Section 148 of the Income Tax Act, 1961 and all proceedings/orders emanating therefrom set aside; Writ Petition disposed of; liberty reserved to the Revenue to revive the Petition by Praecipe if the Supreme Court sets aside Hexaware Technologies Ltd (supra); no order as to costs.