Vaishali Gorakh Bhadane vs Assistant Commissioner Of Income-Tax, ...
2025 Latest Caselaw 7961 Bom

Bombay High Court

Vaishali Gorakh Bhadane vs Assistant Commissioner Of Income-Tax, ... on 25 November, 2025

Author: B. P. Colabawalla

Bench: B. P. Colabawalla

2025:BHC-AS:51202-DB


                                                                    3-WP-8871-2025.doc



                    IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                               CIVIL APPELLATE JURISDICTION

                               WRIT PETITION NO.8871 OF 2025


            Vaishali Gorakh Bhadane                                   .. Petitioner

                    Versus

            Assistant Commissioner of Income-tax,
            Circle-1, Nashik & Ors.                                   .. Respondents

                 Adv. Rutuja Pawar (through V.C.), a/w Hetal Laghave
                 and Sneha More, for the Petitioner.

                 Adv. A. K. Saxena, 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 7th

July 2025. The correction sought is in the cause title of the order.

2. We accordingly direct that the words "Income Tax

Officer, Ward-2, Pandharpur" appearing in the cause title of the

order shall be replaced with the words "Assistant Commissioner of

Income-tax, Circle-1, Nashik".

NOVEMBER 25, 2025 Darshan Patil 3-WP-8871-2025.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 7th July 2025 (as

corrected) is reproduced hereunder:-

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION

WRIT PETITION NO.8871 OF 2025

Vaishali Gorakh Bhadane .. Petitioner

Versus

Assistant Commissioner of Income-tax, Circle-1, Nashik & Ors. .. Respondents

NOVEMBER 25, 2025 Darshan Patil 3-WP-8871-2025.doc

Ms.Rutuja Pawar (through V.C.) a/w Hetal Laghave, Advocates for the Petitioner.

Mr.A. K. Saxena, Advocate for the Respondents.

                      CORAM       : B. P. COLABAWALLA &
                                    FIRDOSH P. POONIWALLA, JJ.
                      DATE        : JULY 07, 2025

P. C.

1. Rule. Respondents waive service. With the consent of the

parties, Rule made returnable forthwith and heard 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

NOVEMBER 25, 2025 Darshan Patil 3-WP-8871-2025.doc

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.

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

NOVEMBER 25, 2025 Darshan Patil 3-WP-8871-2025.doc

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.

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 17:53:08