Gtl Infrastructure Limited v. Union of India
Case brief
What is this about?
GTL Infrastructure Ltd v Union of India; WRIT PETITION NO.2977 OF 2025; Bombay High Court; Section 148 Income Tax Act 1961 notice; jurisdictional assessing officer vs faceless assessing officer; Hexaware Technologies Ltd (2024) 162 taxmann.com 225 (Bombay) followed; impugned notice and emanating proceedings set aside; Rule made absolute; petition disposed; revival liberty via Praecipe; stay on notice upon revival; SLP pending before Supreme Court; no order as to costs.
What did the court decide?
Rule made absolute; impugned Section 148 notice and all proceedings/orders emanating therefrom set aside; writ petition disposed of with no order as to costs; liberty to the Revenue to revive the petition by a mere Praecipe (no separate Interim Application) if the Hexaware decision is set aside by the Supreme Court, with an automatic stay on the notice upon revival; no revival if the SLP is dismissed.