Bombay High Court
Vaidehi Ramchandra Zore vs Income Tax Officet 20 3 1 Mumbai on 25 August, 2025
Author: B. P. Colabawalla
Bench: B. P. Colabawalla
2025:BHC-OS:14178-DB
7-WP(L)-27381-2024.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION (L) NO. 27381 OF 2024
Vaidehi Ramchandra Zore .. Petitioner
Versus
Income Tax Officer Ward 20(3)(1)
and Ors. .. Respondents
Adv. Bhavik Chheda, i/b Adv. Sameer Dalal, for the Petitioner.
Adv. Mamta Omle, for the Respondents.
CORAM: B. P. COLABAWALLA &
FIRDOSH P. POONIWALLA, JJ.
DATE: AUGUST 25, 2025
P. C.
1. In the above Petition Rule was issued on 23 rd September 2024
and interim relief was also granted interalia staying the Notice issued under
Section 148 of the Income Tax Act, 1961. Today, though the matter has come
up under the caption "for directions", we have, with the consent of parties,
heard it finally.
2. The above Writ Petition interalia challenges the Notice issued
under Section 148 of the Income Tax Act, 1961 on various grounds. One of the
AUGUST 25, 2025
Darshan Patil
7-WP(L)-27381-2024.doc
grounds is that the Notice has been issued by the Jurisdictional Assessing
Officer when the law mandates that it has to be issued by the Faceless
Assessing Officer. This is a fatal defect and therefore the Notice has to be
quashed, is the argument of the Petitioner.
3. It is the Petitioner's contention that this issue is squarely covered
by a decision of a Division Bench of this Court in the case of Hexaware
Technologies Ltd. V/S Assistant Commissioner of Income-tax,
Circle 15(1)(2) [(2024) 162 taxmann.com 225 (Bombay)].
4. On the other hand, the learned advocate appearing on behalf of
the Revenue stated that though it is true that this issue is concluded by the
decision in Hexaware Technologies Ltd (supra), the said decision has been
challenged before the Hon'ble Supreme Court, and the Hon'ble Supreme
Court is likely to take up the matter shortly. The learned Counsel for the
Revenue has fairly stated that there is no stay to the judgment in Hexaware
Technologies Ltd (supra).
5. Considering these facts, we do not propose to keep the matter
pending in this Court. Once it is fully covered by the decision in Hexaware
Technologies Ltd (supra) we are bound to follow it.
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Darshan Patil
7-WP(L)-27381-2024.doc
6. We accordingly set aside the impugned Notice issued under
Section 148 and all other proceedings/orders emanating therefrom.
7. We however grant liberty to the Revenue to revive the above
Writ Petition in the event the decision in Hexaware Technologies Ltd
(supra) is set aside by the Hon'ble Supreme Court on this issue. We make it
clear that it will not be necessary for the Revenue to file a separate Interim
Application to seek a revival of this Petition and the same can be done simply
by moving a Praecipe before this Court. It is needless to clarify that if the
Hon'ble Supreme Court dismisses the SLP challenging the decision in
Hexaware Technologies Ltd (supra), there would be no question of any
revival.
8. We also make it clear that once the Petition is revived and
restored, the same would have to be decided on its own merits considering
that several other issues are also raised challenging the Notice issued under
Section 148.
9. Rule is accordingly made absolute and the Writ Petition is also
disposed of in terms thereof. However, there shall be no order as to costs.
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Darshan Patil
7-WP(L)-27381-2024.doc
10. This order will be digitally signed by the Private Secretary/
Personal Assistant of this Court. All concerned will act on production by fax
or email of a digitally signed copy of this order.
[FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.]
AUGUST 25, 2025
Darshan Patil
Signed by: Darshan Patil
Designation: PA To Honourable Judge
Date: 26/08/2025 15:06:06
