Ramchand Murlidhar Raimalani 2021 22 v. Assistant Commissioner of Income Tax Circle 19(3)
Case brief
What is this about?
Section 148 Income Tax Act 1961 notice; faceless assessment; jurisdictional assessing officer versus faceless assessing officer; notice quashed/set aside as fatal defect; Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay) followed as binding Division Bench precedent; SLP pending before Supreme Court with no stay; liberty to Revenue to revive petition via Praecipe without separate interim application; automatic stay on notice operation and implementation upon revival; revived petition to be decided on merits on other issues; Bombay High Court O.O.C.J. Writ Petition No. 249 of 2026; rule made absolute; no costs.
What did the court decide?
Impugned Notice under Section 148 and all proceedings/orders emanating therefrom set aside; Rule made absolute and writ petition disposed of; liberty to Revenue to revive the petition by a mere Praecipe if the Hexaware decision is set aside by the Hon'ble Supreme Court, with a stay on the operation and implementation of the impugned notice upon revival until further orders; no order as to costs.