Shriji Sharanam Trading Private Ltd., Khamgaon, Thr. Director, Nandkishor B. Goenka v. Income Tax Officer, Ward - 2, Khamgaon and Others
INCOME TAX – Section 148 notice – faceless assessment
Case brief
What is this about?
Bombay High Court, Nagpur Bench (Anil L. Pansare & Raj D. Wakode, JJ., 24-12-2025) disposes of six writ petitions (WP Nos. 8195, 8400, 8402, 8405, 8406, 8408 of 2025) by Kartik Eknath Shende, Permanent Agrotech Pvt. Ltd., Manish Eknath Shende, Amarjeet Kaur Trilochan Singh Sindu and Shriji Sharanam Trading Pvt. Ltd. challenging Section 148 Income Tax Act, 1961 notices on the ground of issuance by the Jurisdictional Assessing Officer contrary to the faceless assessment mandate; follows Hexaware Technologies Ltd. (2024) 162 taxmann.com 225 (Bombay), sets aside the notices and consequential proceedings, and grants Revenue conditional revival liberty via simple pursis contingent on the Supreme Court's outcome on the SLP against Hexaware. Keywords: Section 148 notice, faceless assessment, jurisdictional assessing officer, Hexaware Technologies, revival, pursis, income tax, Nagpur Bench.