Sanjay Chindha Shewale v. Income Tax Officer Ward - 2 (1) Nashik and Ors.
Case brief
What is this about?
Section 148 Income Tax Act 1961 notice; jurisdictional assessing officer versus faceless assessing officer; notice issued by wrong authority as fatal defect; Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay) followed; Bombay High Court writ petition; notice and consequential proceedings set aside; Rule absolute; petition disposed; no costs; conditional revival liberty to Revenue by Praecipe without Interim Application; SLP pending before Supreme Court, no stay; revived petition to be decided afresh on merits; Nashik; income tax assessment.
What did the court decide?
Rule made absolute; impugned Section 148 Notice and all proceedings/orders emanating therefrom set aside; Writ Petition disposed of with conditional revival liberty to the Revenue (via Praecipe, no separate Interim Application); no order as to costs. ¶9