Hdfc Ergo General Insurance Limited 2018 19 v. Assistant Commissioner of Income tax, Central Circle 6(2), Mumbai
Case brief
What is this about?
Bombay High Court, OOCJ; W.P. No.93 of 2025 (decided 16 July 2025; Coram: B.P. Colabawalla & Firdosh P. Pooniwalla, JJ.). HDFC Ergo General Insurance Ltd v. ACIT Central Circle-6(2): challenge to S.148 IT Act 1961 notice on ground that Jurisdictional Assessing Officer, not the mandated Faceless Assessing Officer, issued it. Following Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bom) (under challenge in Supreme Court, no stay), notice and consequential orders set aside; rule absolute; petition disposed; no costs; Revenue may revive by Praecipe if Hexaware is reversed; revived petition to be decided on merits including other grounds.
What did the court decide?
Rule made absolute and Writ Petition disposed of in terms thereof: the impugned Notice under Section 148 of the Income Tax Act, 1961 and all consequential proceedings/orders set aside; liberty to the Revenue to revive the Petition by moving a Praecipe (no separate Interim Application needed) if Hexaware Technologies Ltd is set aside by the Supreme Court on this issue; no order as to costs.