Bombay High Court
Prakash Vitthal Nale vs Income Tax Officer, Ward 2(3), Solapur ... on 25 November, 2025
Author: B. P. Colabawalla
Bench: B. P. Colabawalla
2025:BHC-AS:51195-DB
1-WP-15245-2024.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO. 15245 OF 2024
Prakash Vitthal Nale .. Petitioner
Versus
Income-tax Officer,
Ward-2, Pandharpur & Ors. .. Respondents
Ms. Rutuja N. Pawar (through V.C.) a/w Mr. Hetal Laghave,
Ms. Sneha More, Advocates for the Petitioner.
Mr. Akhileshwar Sharma (through V.C.), Advocate for the
Respondents-Revenue.
CORAM : B. P. COLABAWALLA &
FIRDOSH P. POONIWALLA, JJ.
DATE : NOVEMBER 25, 2025
(In Chamber)
P. C.
1. The above Petition has been moved in the Chamber before us
by the Registry for speaking to the minutes of the order dated 29th July
2025. The correction sought is in the cause title of the order.
2. We accordingly direct that the word "Solapur" appearing in
the cause title of the order shall be replaced with the word "Pandharpur".
NOVEMBER 25, 2025
Darshan Patil
1-WP-15245-2024.doc
3. No other correction is sought. The correction shall be carried
out in the original order as well as in the copy uploaded on the server.
4. 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.]
For the sake of convenience the order dated 29th July 2025
(as corrected) is reproduced hereunder:-
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO. 15245 OF 2024
Prakash Vitthal Nale .. Petitioner
Versus
Income Tax Officer,
Ward 2, Pandharpur & Ors. .. Respondents
Ms. Rutuja N. Pawar a/w Mr. Hetal Laghave, Ms. Sneha More,
Advocates for the Petitioner.
Mr. Akhileshwar Sharma, Advocate for the Respondents.
CORAM : B. P. COLABAWALLA &
FIRDOSH P. POONIWALLA, JJ.
DATE : JULY 29, 2025
NOVEMBER 25, 2025
Darshan Patil
1-WP-15245-2024.doc
P. C.
1. In the above Petition Rule was issued on 25 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 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
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Darshan Patil
1-WP-15245-2024.doc
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.
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 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.
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Darshan Patil
1-WP-15245-2024.doc
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.]
NOVEMBER 25, 2025
Darshan Patil
Signed by: Darshan Patil
Designation: PA To Honourable Judge
Date: 26/11/2025 17:49:26
