Bharati Hitesh Kankaria v. Income Tax Officer Ward 2(3) Solapur
Case brief
What is this about?
Section 148 notice; faceless assessment; CBDT Scheme dated 29.03.2022; Section 151A Income Tax Act; Jurisdictional Assessing Officer vs Faceless Assessing Officer; A.Y. 2019-20; reassessment notice challenge; Hexaware Technologies Ltd. (2024) 162 taxmann.com 225 (Bombay) followed; Supreme Court challenge pending; interim stay of notice; Rule issued; Bombay High Court writ petition; Income-tax Officer ward-2(3) Solapur; Affidavit-in-Reply 12 weeks.
What did the court decide?
Rule issued (Respondents waive service); interim relief in terms of prayer clause (c) staying the operation of the Notice under Section 148 dated 28.03.2025 for A.Y. 2019-20 pending hearing and final disposal of the Petition; liberty to the parties to apply after appropriate orders or a final decision of the Hon'ble Supreme Court in Hexaware Technologies Ltd. (supra); Revenue directed to file its Affidavit-in-Reply within 12 weeks and serve a copy on the Petitioner's advocate.