Bombay High Court
Prakash Vitthal Nale vs Income Tax Officer Ward 2, Pandharpur ... on 28 July, 2025
Author: B. P. Colabawalla
Bench: B. P. Colabawalla
2025:BHC-AS:32261-DB
35-wp-7622-2025.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO.7622 OF 2025
Prakash V.Nale .. Petitioner.
Versus
Income Tax Officer Ward 2
Pandharpur & Ors. .. Respondents.
Adv. Rutuja Pawar (through V. C. ) with Adv. Hetal Laghave and Adv.
Digitally signed
Sneha More, for the Petitioner.
by SMITA
SMITA RAJNIKANT
RAJNIKANT JOSHI
JOSHI Date:
2025.07.31
10:17:29 +0530 Adv. Akhileshwar Sharma with Adv. Shradha Worlikar, for the
Respondents.
CORAM: B. P. COLABAWALLA &
FIRDOSH P. POONIWALLA, JJ.
DATE: JULY 28, 2025
P. C.
1. In the above Petition Rule was issued on 17 th June 2025 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
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
JULY 28, 2025
S.R.JOSHI
35-wp-7622-2025.doc
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 Petitioners' 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 immediately on re-opening. He 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.
6. We accordingly set aside the impugned Notice issued under
Section 148 and all other proceedings/orders emanating therefrom.
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S.R.JOSHI
35-wp-7622-2025.doc
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.
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.]
JULY 28, 2025
S.R.JOSHI
