Skoda Auto Volkswagen India Pvt. Ltd.Ltd v. The Assessment Unit Income Tax Dept. National Faceless Assessment Centre And ORS

34-WP-11845-2024 (C).DOC

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 11845 OF 2024 Skoda Auto Volkswagen India Pvt. Ltd

...Petitioner

Vs.

The Assessment Unit, Income-tax Department, National Faceless Assessment Centre & Ors.

...Respondents

_________ Mr. Mihir Naniwadekar i/b Atul K. Jasani for the Petitioner. Mr. Suresh Kumar for the Respondents.

__________

CORAM:

G. S. KULKARNI & ADVAIT M. SETHNA, JJ.

Date:

03 DECEMBER 2024.

P.C.

1.

Heard the learned Counsel for the parties.

2.

This Petition impugns a notice dated 28 February 2022 issued under Section 148 of the Income Tax Act, by Respondent No.1, who is the Jurisdictional Assessing Officer.

3.

Mr. Mihir Naniwadekar, the learned Counsel for the Petitioner submitted that the Jurisdictional Assessing Officer would not have jurisdiction to issue the impugned notice, considering the principle of law as laid down by this Court in Hexaware Technologies Limited v/s. Assistant Commissioner of Income Tax & Others1.

4.

Mr. Suresh Kumar, the learned Counsel for the Respondents would not dispute such contention as urged on behalf of the Petitioner. He, however, submitted that the view taken by this Court in M/s. J. D. Printer 1 (2024) 464 ITR 430 Mayur Adane

34-WP-11845-2024 (C).DOC Pvt. Ltd., v/s. Income Tax Officer - 15(10(2) & Ors.2 be followed in the present proceedings.

5.

We have heard the learned Counsel for the parties and perused the record.

6.

There are other issues which are raised on behalf of the petitioner in assailing the impugned notices / orders apart from the primary issue as raised on the basis of the decision in Hexaware Technologies Ltd. (supra). Considering the view which the Court has taken in M/s. J. D. Printer (supra), we need to follow such orders, which would also govern the present proceedings. Hence, for the reasons as recorded in the orders passed by this Court in M/s. J. D. Printer (supra) and in regard to our observations on the proceedings involving the decision in Hexaware Technologies Ltd. (supra), we pass the following order:-

O R D E R

(a) Rule. Respondents waive service.

(b) Pending the hearing and final disposal of this petition, there shall be interin reliefs to the extent that there shall be stay to the notice under Section 148 dated 28 Feburary 2022 and any other proceeding arising under the said notice.

(c) Liberty to the parties to apply after appropriate orders are passed by the Supreme Court and/or final decision of the Supreme Court in Hexaware.

(ADVAIT M. SETHNA, J.) (G. S. KULKARNI, J.) 2 Writ Petition No.12187 of 2024 Mayur Adane