Rajesh Sopan Bonde v. Income Tax Officer Ward 3(2) Kalyan and Ors.
Income Tax – Notice under Section 148, Income Tax Act, 1961
Case brief
What is this about?
Bombay High Court, Writ Petition No. 514 of 2026 (B. P. Colabawalla & Firdosh P. Pooniwalla, JJ.), decided 21 January 2026 – Rajesh Sopan Bonde v. Income Tax Officer Ward 3(2), Kalyan & Ors. Section 148 notice set aside as issuance by Jurisdictional Assessing Officer instead of Faceless Assessing Officer is squarely covered by Hexaware Technologies Ltd. (2024) 162 taxmann.com 225 (Bombay), which the Court followed; SLP against Hexaware pending before Supreme Court, no stay; conditional revival of petition via Praecipe with automatic stay on the notice upon revival; no revival if SLP dismissed; revived petition to be decided on merits on other issues; 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 in terms thereof; liberty to the Revenue to revive the Petition by moving a Praecipe (no separate Interim Application required) if Hexaware Technologies Ltd. is set aside by the Hon'ble Supreme Court, with a stay on the operation and implementation of the notice upon revival and no revival if the SLP is dismissed; no order as to costs.