TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2025 (6) TMI HC This

  • Login
  • Cases Cited
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2025 (6) TMI 1412 - HC - Income Tax


The Bombay High Court, in a writ petition challenging the Section 148 notice dated 29th March 2025 issued by the Deputy Commissioner of Income Tax (a Jurisdictional Assessing Officer), held that such notice must be issued by the Faceless Assessing Officer as mandated by the CBDT Scheme dated 29th March 2022 under Section 151A of the Income Tax Act, 1961. Relying on its earlier decision in Hexaware Technologies Ltd. v. Assistant Commissioner of Income-tax [(2024) 162 taxmann.com 225], the Court reiterated that "the Jurisdictional Assessing Officer would have no jurisdiction to issue the notice under Section 148." Noting that the Hexaware decision is under Supreme Court consideration, the Court granted interim relief by staying the impugned notice and related proceedings pending final disposal of the petition or Supreme Court orders. The Revenue was directed to file a reply affidavit within four weeks. The Court emphasized adherence to the CBDT Scheme and maintained "liberty to the parties to apply after appropriate orders are passed by the Hon'ble Supreme Court."

 

 

 

 

Quick Updates:Latest Updates