Bombay High Court
Cma Cgm Agencies India Pvt Ltd vs Deputy Commissioner Of Income Tax ... on 13 October, 2025
Author: B. P. Colabawalla
Bench: B. P. Colabawalla
2025:BHC-OS:18811-DB
89.wpl.32528.25.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION (L) NO. 32528 OF 2025
CMA CGM Agencies India Pvt Ltd .. Petitioner
Versus
Deputy Commissioner of Income-tax
Circle-6 (1)(1), Mumbai
& Ors .. Respondents
Mr. Madhur Agrawal i/b Atul K. Jasani, Advocates for the
Petitioner.
Mr. Akhileshwar Sharma, Advocates for the Respondents.
ANJALI by
Digitally signed
ANJALI
TUSHAR ASWALE
TUSHAR CORAM: B. P. COLABAWALLA &
ASWALE Date: 2025.10.14
15:32:30 +0530
AMIT S. JAMSANDEKAR, JJ.
DATE: OCTOBER 13, 2025
P. C.
1. Leave is granted to correct the cause title to reflect Respondent
No.1 as "Deputy Commissioner of Income Tax, Circle-6(1)(1), Mumbai"
2. Amendment to be carried out by tomorrow (14th October 2025).
Re-verification is dispensed with.
3. Rule. Respondents waive service. With the consent of the
parties, Rule made returnable forthwith and heard finally.
OCTOBER 13, 2025
Aswale
89.wpl.32528.25.doc
4. 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.
5. 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)].
6. 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).
OCTOBER 13, 2025
Aswale
89.wpl.32528.25.doc
7. 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.
8. We accordingly set aside the impugned Notice issued under
Section 148 and all other proceedings / orders emanating therefrom.
9. 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 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.
10. 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
OCTOBER 13, 2025
Aswale
89.wpl.32528.25.doc
that several other issues are also raised challenging the Notice issued under
Section 148.
11. 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.
12. 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.]
OCTOBER 13, 2025
Aswale
