Prashant Kevalchand Bhandari v. Income Tax Officer Ward 1 Malegaon and Ors.
Case brief
What is this about?
Bombay High Court, Writ Petition No. 7716 of 2025, decided 23-07-2025 (Colabawalla & Pooniwalla, JJ.); Section 148 notice, Income Tax Act 1961; jurisdictional vs faceless assessing officer; Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay) followed; impugned notice and emanating proceedings set aside; Rule made absolute; petition disposed; revival liberty to Revenue via Praecipe if Supreme Court sets aside Hexaware; no revival if SLP dismissed; decide on own merits if revived; no costs; Petitioner's advocates Rutuja N. Pawar, Hetal Laghave, Sneha More; Revenue advocate A. K. Saxena.
What did the court decide?
Impugned Section 148 Notice and all proceedings/orders emanating therefrom set aside; Rule made absolute and writ petition disposed of; liberty to Revenue to revive the petition by Praecipe if the Supreme Court sets aside the Hexaware decision; no order as to costs