Abhijit Dhananjay Patil v. Assistant Commissioner of Income Tax, Central Circle Kolhapur and Ors.
Case brief
What is this about?
Covered-by disposal of income-tax assessment writ petition; Bombay HC Kolhapur; WP 13206 of 2025; follows Shantilal Prabhudas & Co. v. Income-tax Officer [2025] 175 taxmann.com 303 (Bom); relies on Hexaware Technologies Limited; appeal before Commissioner of Income-tax (Appeals); liberty to challenge validity of impugned notice/assessment order; application to Appellate Authority for expeditious disposal; interim restraint - impugned assessment not to be acted upon; contentions kept open; related orders WP 11665 of 2025 and WP 12625-12628 of 2025; no costs.
What did the court decide?
Petition disposed of in the terms of the earlier order in Writ Petition No. 11665 of 2025: petitioner to pursue appeal(s) before the Commissioner of Income-tax (Appeals); liberty to contend the impugned notice and order are invalid per Hexaware Technologies Limited; liberty to seek expeditious disposal of the appeal by the Appellate Authority in view of Hexaware; impugned assessment not to be acted upon until the appellate proceedings are decided; all contentions kept open; no order as to costs.