Brightstar Syntex Private Limited v. Deputy Commissioner of Income Tax Circle 1 2 1 Mumbai
Case brief
What is this about?
Section 148 notice; Income Tax Act 1961; faceless assessment; Faceless Assessing Officer vs Jurisdictional Assessing Officer; notice quashed/set aside; Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay) followed; SLP pending before Supreme Court, no stay; revival liberty to Revenue by Praecipe without interim application; conditional stay on notice upon revival; no revival if SLP dismissed; revived petition to be decided on own merits; rule made absolute; no costs; Bombay High Court writ jurisdiction; Brightstar Syntex Private Limited.
What did the court decide?
Rule made absolute; impugned Notice under Section 148 and all proceedings/orders emanating therefrom set aside; writ petition disposed of with no order as to costs; conditional liberty to the Revenue to revive the petition by Praecipe if the Supreme Court sets aside Hexaware Technologies Ltd., with an automatic stay on the notice upon revival.