Ravi Nanakram Paraswani v. The Principal Commissioner Of Income Tax And Others

948.WP.11291.24.odt

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

BENCH AT AURANGABAD WRIT PETITION NO.11291 OF 2024 RAVI NANAKRAM PARASWANI

VERSUS

THE PRINCIPAL COMMISSIONER OF INCOME TAX AND OTHERS ...

Advocate for the Petitioner : Mr. Chandak Raviraj R. ...

CORAM

: MANGESH S. PATIL & SHAILESH P. BRAHME, JJ.

DATE : 09.10.2024 PER COURT:

Heard both the sides.

2.

The petitioner is impugning the notice purportedly issued under Section 148 of the Income Tax Act, 1961, by Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessing Officer (FAO). 3.

It is being pointed out that the issue has been considered and decided in the matter of Hexaware Technologies Limited Vs. The Assistant Commissioner of Income Tax and Others; 464 ITR 430, by a Division Bench at the Principal Seat and the order has been put to challenge before the Supreme Court.

4.

In the light of above, issue notice for final disposal to the respondents. Stand over to 21.10.2024.

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948.WP.11291.24.odt 6.

There shall be interim relief in terms of prayer clause 'E' till the next date. Prayer clause 'E' reads as under : "E] Pending hearing and final disposal of this writ petition, the effect, execution, implementation and further proceeding in pursuance to the impugned notice dated 26.03.2024 (Exh-"B") issued u/sec. 148 of the Income Tax Act, by the respondent no.2 for the assessment year 2020-21 may kindly be stayed."

(SHAILESH P. BRAHME, J.) (MANGESH S. PATIL, J.) habeeb 2/2