College Of Engineering Ambajogai Through Its Secretary Madhavrao Hanmantrao Patil v. The Principal Chief Commissioner Income Tax And Others

(Correction has been carried out in view of speaking to the minutes order dated 24.10.2024)

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

BENCH AT AURANGABAD 946 WRIT PETITION NO. 11575 OF 2024 COLLEGE OF ENGINEERING AMBAJOGAI THROUGH ITS SECRETARY MADHAVRAO HANMANTRAO PATIL

VERSUS

THE PRINCIPAL CHIEF COMMISSIONER INCOME TAX AND OTHERS ...

Advocate for the Petitioner : Mr. Chandak Raviraj R. Advocate for Respondent Nos. 1 to 3 : Mr. Alok Sharma ...

CORAM

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

DATE : 16 OCTOBER 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 Versus 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. Learned Advocate Mr. Sharma waives service for all the respondents.

5.

Stand over to 03 December 2024.

6.

There shall be interim relief in terms of prayer clause 'E' and 'F' till the next date. Prayer clause 'E' and 'F' read as under : "E] Pending hearing and final disposal of this writ petition, the effect, execution, implementation and further steps taken in pursuance to the impugned notice dated 27.02.2023 issued u/sec. 148 of the Income Tax Act, by the respondent no. 2 for the assessment year 2016-17 may kindly be stayed.

F] Pending hearing and final disposal of this writ petition, the effect, execution, implementation and further steps taken in pursuance to consequential assessment order dated 25.03.2024 for the assessment year 2016-17 passed by respondent no. 3 may kindly be stayed." [ SHAILESH P. BRAHME, J. ] [ MANGESH S. PATIL, J. ] Thakur-Chauhan/