The Advocates Association Of Bombay High Court Bench At Aurangabad v. The Principal Secretary Income Tax And Others

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

BENCH AT AURANGABAD WRIT PETITION NO. 9863 OF 2024 THE ADVOCATES ASSOCIATION OF BOMBAY HIGH COURT BENCH AT AURANGABAD

VERSUS

THE PRINCIPAL SECRETARY INCOME TAX AND OTHERS .....

Advocate for the Petitioner : Mr. Chandak Raviraj R. Advocate for the Respondents : Mr. Alok Sharma .....

CORAM : RAVINDRA V. GHUGE & Y.G. KHOBRAGADE, JJ.

DATE :

25th September, 2024 P.C. :- 1.

We have perused the judgment delivered by this Court in Hexaware Technologies Limited V/s. the Assistant Commissioner of Income Tax and Ors.; 464 ITR 430. We have also perused an interlocutory order passed by a Coordinate Bench at the Principal Seat on 10.09.2024, in J.D. Printers Pvt. Ltd. V/s. The Income Tax Officer & Ors. 2.

It is undisputed that even the notice under Section 148A(b) of the Income Tax Act, 1961 has been issued by Jurisdictional Assessing Officer (JAO) and not by the Faceless Assessing Officer (FAO).

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In the light of the law laid down vide a final judgment in Hexaware Technologies Limited (supra), we could have allowed this Petition since it is an admitted position that the JAO has issued the notices to the Petitioner-Association in all these matters. Their accounts have also been frozen, virtually bringing the association's financial transactions to a standstill. The Petitioner-Association is facing innumerable hardships. 4.

We are informed that the Income Tax Department has challenged the judgment delivered in Hexaware Technologies Limited (supra), before the Hon'ble Supreme Court and though no interim orders have been passed, the hearing is scheduled after four weeks. 5.

In view of the above, we are granting interim relief to the Petitioner in the light of Hexaware Technologies Limited (supra), in terms of prayer clause-D, which reads as under:

"D] Pending hearing and final disposal of this writ petition, the effect, execution, implementation and further proceeding in pursuance to the impugned notice dated 25.01.2024 issued u/sec. 148 of the Income Tax Act, by the respondent no. 2 for the assessment year 202021 may kindly be stayed. 6.

Liberty to the parties to circulate the matter after an order is passed in the pending proceedings before the Hon'ble Supreme Court, arising out of Hexaware Technologies Limited (supra).

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In the event any order of freezing of the accounts of the Association, is passed in any matter, we direct that the order freezing the accounts shall stand stayed by way of interim relief. [Y.G. KHOBRAGADE, J.] [RAVINDRA V. GHUGE, J.] mub