Bombay High Court
Ranka Jewellers Thr. Partners Vastupal ... vs Assistant Commissioner Of Income Tax, ... on 8 September, 2025
Author: B. P. Colabawalla
Bench: B. P. Colabawalla
2025:BHC-AS:37789-DB
70.as.wp.11634.2025.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO.11634 OF 2025
Ranka Jewellers .. Petitioner
Digitally
Versus
signed by
VINA
VINA ARVIND
ARVIND KHADPE Assistant Commissioner of Income Tax,
KHADPE Date:
2025.09.11
12:03:01
Central Circle 2(1), Pune .. Respondents
+0530
Mr. Sanket Bora, with Ms. Viddhi Punmiya, Amiya R Das i/b. SPCM
Legal , Advocates for the Petitioner.
Mr.Ashok Kontangle , with Ms. Neha Pende i/b. Ms. Smita Thakur,
Advocates for the Respondent-Revenue.
CORAM: B. P. COLABAWALLA &
AMIT S. JAMSANDEKAR, JJ.
DATE: SEPTEMBER 8, 2025
P. C.
1. The learned advocate appearing on behalf of the Petitioner tenders a
draft amendment to challenge the Penalty order as well as the demand
notice, which was passed and issued after the filing of the above Writ
Petition. The draft amendment tendered to the Court is taken on record and
marked 'X' for identification.
SEPTEMBER 8, 2025
Vina Khadpe,PS
70.as.wp.11634.2025.doc
2. The Petitioner is permitted to amend the above Writ Petition in terms
of the draft handed in. Re-verification is dispensed with. The amendment
shall be carried out within one week from today.
3. Rule. Respondents waive service. With the consent of the parties, Rule
made returnable forthwith and heard finally.
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
SEPTEMBER 8, 2025
Vina Khadpe,PS
70.as.wp.11634.2025.doc
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).
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 implimentation
of the impugned notice issued under Section 148 until further orders. It is
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Vina Khadpe,PS
70.as.wp.11634.2025.doc
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 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.]
SEPTEMBER 8, 2025
Vina Khadpe,PS
