Bombay High Court
Secure365 Business Solutions Pvt Ltd vs Income Tax Officer on 10 November, 2025
Author: B. P. Colabawalla
Bench: B. P. Colabawalla
2025:BHC-OS:20969-DB
07-WPL-30573-24.odt
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION (L) NO. 30573 OF 2024
Secure365 Business Solutions Private Limited .. Petitioner
Versus
Income Tax Officer
Ward 11(2)(1), Mumbai & Anr. .. Respondents
Ms. Fereshte Sethna a/w Mrunal Parekh i/b. DMD,
Advocates for the Petitioner.
Mr. Vipul Bajpayee, Advocate for the Respondents/Revenue.
CORAM: B. P. COLABAWALLA &
AMIT S. JAMSANDEKAR, JJ.
DATE: NOVEMBER 10, 2025
P. C.
1. In the above Petition Rule was issued on 14 th October 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
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
Digitally
signed by
VINA
VINA
ARVIND
argument of the Petitioner.
ARVIND KHADPE
KHADPE Date:
2025.11.14
15:45:24
+0530
NOVEMBER 10, 2025
Nesarikar
07-WPL-30573-24.odt
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 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.
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
NOVEMBER 10, 2025
07-WPL-30573-24.odt
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 further ordered that in the event the above Petition is
revived, there will be a stay to the operation and implementation of the
impugned notice issued under Section 148 until further orders. 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.
[AMIT S. JAMSANDEKAR, J.] [B. P. COLABAWALLA, J.]
NOVEMBER 10, 2025
