Vento Power Generation LLP v. Income Tax Officer 20(3)(1), Mumbai
Case brief
What is this about?
Section 148 Income Tax Act 1961 notice quashed/set aside; jurisdictional assessing officer vs faceless assessing officer; faceless assessment scheme; Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay) followed; SLP pending before Supreme Court, no stay; conditional liberty to Revenue to revive writ petition via Praecipe; revived petition to be decided on merits; rule made absolute; no costs; Bombay High Court OOCJ; W.P. No. 741 of 2025; Vento Power Generation LLP v. Dy. Commissioner of Income Tax 20(3)(1), Mumbai; interim relief staying s.148 notice granted 4 March 2025.
What did the court decide?
Rule made absolute and Writ Petition disposed of in terms thereof; impugned Section 148 Notice and all proceedings/orders emanating therefrom set aside; liberty to Revenue to revive the Petition by Praecipe if the Supreme Court sets aside Hexaware Technologies Ltd (supra); no order as to costs.