Bhairav Shirish Shah Ay 2020 21 v. Assistant Commissioner of Income Tax Central Circle 2 Nashik
Case brief
What is this about?
Bombay HC DB writ petition WP 928/2025 (2025:BHC-AS:36842-DB), decided 25-08-2025; Section 148 IT Act 1961 notice issued by Jurisdictional Assessing Officer instead of mandated Faceless Assessing Officer treated as fatal defect; Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay) expressly followed ('we are bound to follow it'); SLP pending before Supreme Court, no stay; notice and consequent proceedings/orders set aside; Rule absolute, no costs; revival reserved to Revenue via Praecipe if Hexaware reversed; no revival if SLP dismissed; revived petition to be decided on own merits. Parties: Bhairav Shirish Shah v. Assistant Commissioner of Income-tax, Central Circle 2, Nashik & Ors.
What did the court decide?
Rule made absolute; impugned Notice under Section 148 and all other proceedings/orders emanating therefrom set aside; Writ Petition disposed of in terms thereof; liberty granted to the Revenue to revive the Petition by moving a Praecipe (no separate Interim Application required) if the decision in Hexaware Technologies Ltd is set aside by the Hon'ble Supreme Court; no revival if the Supreme Court dismisses the SLP; revived Petition to be decided on its own merits; no order as to costs.