Rameshchandra Kantilal Shah v. Income Tax Officer 41 3 3
7-WP-2909-2024.DOC S.R.JOSHI
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2909 OF 2024 Rameshchandra K. Shah ... Petitioner
Versus
Income Tax Officer 41 (3)(3)
...Respondent
Ms. Aadnya C. Bhandari i/b. Mr. Nishit Gandhi, for the Petitioner. Mr. Suresh Kumar for the Respondent.
_______________________
CORAM:
G. S. KULKARNI & FIRDOSH P. POONIWALLA, JJ.
DATED:
8th OCTOBER, 2024 _______________________ P.C.
Digitally signed by SMITA RAJNIKANT JOSHI Date:
2024.10.14 14:28:58 +0530 SMITA RAJNIKANT JOSHI Heard the learned Counsel for the parties.
This Petition impugns a notice dated 3rd April, 2023, for Assessment Year 2017-2018 issued under Section 148 of the Income Tax Act, by Respondent No.1, who is the Jurisdictional Assessing Officer. Ms. Bhandari, 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.
Mr. Suresh Kumar, the learned Counsel for the Respondent 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 Pvt. Ltd., v/s. 1(2024) 464 ITR 430 8th October, 2024
7-WP-2909-2024.DOC Income Tax Officer - 15(1)(2) & Ors.2 be followed in the present proceedings.
We have heard the learned Counsel for the parties and having perused the record, we are of the opinion that, for the reasons as recorded by us in M/s. J. D. Printer (supra) 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 interim orders in terms of prayer clause (c). (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.
(FIRDOSH P. POONIWALLA, J.) (G. S. KULKARNI , J.) 2 Writ Petition No.12187 of 2024 8th October, 2024