Allowed

Om Sai Developers v. Income Tax Circle Panvel and Anr.

Bombay HC5 Aug 2025WP/7704/2024

Case brief

AI extract

What is this about?

Writ petition challenging an income tax reassessment notice under Section 148 issued by a Jurisdictional Assessing Officer rather than a Faceless Assessing Officer. Following Hexaware Technologies Ltd., the court set aside the notice and all proceedings emanating from it, granting liberty to revive if reversed by the Supreme Court.

What did the court decide?

Notice under Section 148 set aside along with proceedings/orders therefrom; rule made absolute; liberty to Revenue to revive by praecipe if Supreme Court reverses Hexaware Technologies; no costs.

Om Sai Developers vs Income Tax Circle Panvel and Anr. — Income Tax | Bombay HC (2025)

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION

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WRIT PETITION NO. 7704 OF 2024

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Om Sai Developers .. Petitioner.

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Versus

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Income Tax Officer Circle, Panvel & Another .. Respondents.

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Digitally signed by SMITA SMITA RAJNIKANT RAJNIKANTJOSHI JOSHIDate:2025.08.13 13:20:00 +0530

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Adv.Ritika Agarwal with Adv. Yaminee Verma and Adv. S. Mohammed Ibrahim i/b. Acelegal, for the Petitioner.

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Adv. Samiksha Kanani , for the Respondents.

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CORAM: B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. DATE: AUGUST 05, 2025

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P. C.

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1 In the above Petition Rule was issued on 9^th December 2024 and interim relief was also granted interalia staying the Notice issued under Section 148 of the Income Tax Act, 1961. Today, though the matter has come up under the caption “for directions”, we have, with the consent of parties, heard it finally.

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2 The above Writ Petition interalia challenges the Notice issued under Section 148 of the Income Tax Act, 1961 on various grounds. One of the grounds is that the Notice has been issued by the Jurisdictional Assessing Page 1 of 3 AUGUST 05, 2025

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S.R.JOSHI

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Officer when the law mandates that it has to be issued by the Faceless Assessing Officer. This is a fatal defect and therefore the Notice has to be quashed, is the argument of the Petitioner.

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3 It is the Petitioners’ contention that this issue is squarely covered by a decision of a Division Bench of this Court in the case of Hexaware Technologies Ltd. V/S Assistant Commissioner of Income-tax, Circle 15(1)(2) [(2024) 162 taxmann.com 225 (Bombay)] .

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4 On the other hand, the learned advocate appearing on behalf of the Revenue stated that though it is true that this issue is concluded by the decision in Hexaware Technologies Ltd (supra), the said decision has been challenged before the Hon’ble Supreme Court, and the Hon’ble Supreme Court is likely to take up the matter shortly. The learned Counsel has fairly stated that there is no stay to the judgment in Hexaware Technologies Ltd (supra).

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5 Considering these facts, we do not propose to keep the matter pending in this Court. Once it is fully covered by the decision in Hexaware Technologies Ltd (supra) we are bound to follow it.

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6 We accordingly set aside the impugned Notice issued under Section 148 and all other proceedings/orders emanating therefrom.

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Page 2 of 3 AUGUST 05, 2025

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S.R.JOSHI

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7 We however grant liberty to the Revenue to revive the above Writ Petition in the event the decision in Hexaware Technologies Ltd (supra) is set aside by the Hon’ble Supreme Court on this issue. We make it clear that it will not be necessary for the Revenue to file a separate Interim Application to seek a revival of this Petition and the same can be done simply by moving a Praecipe before this Court. It is needless to clarify that if the Hon’ble Supreme Court dismisses the SLP challenging the decision in Hexaware Technologies Ltd. (supra), there would be no question of any revival.

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8 We also make it clear that once the Petition is revived and restored, the same would have to be decided on its own merits considering that several other issues are also raised challenging the Notice issued under Section 148.

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9 Rule is accordingly made absolute and the Writ Petition is also disposed of in terms thereof. However, there shall be no order as to costs.

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10 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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Page 3 of 3 AUGUST 05, 2025

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S.R.JOSHI

Om Sai Developers v. Income Tax Circle Panvel and Anr.

Case brief

What is this about?

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Om Sai Developers v. Income Tax Circle Panvel and Anr.

Case brief

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