Krishna Anandilal Dayama v. The Principal Commissioner Income Tax And Others

(1) 932 WP 12676.2024.odt

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

BENCH AT AURANGABAD 932 WRIT PETITION NO. 12676 OF 2024 KRISHNA ANANDILAL DAYAMA

VERSUS

THE PRINCIPAL COMMISSIONER INCOME TAX AND OTHERS ...

Mr. Raviraj Chandak, Advocate for the petitioner. Mr. Alok Sharma, Advocate for the respondents. ...

CORAM :

MANGESH S. PATIL & PRAFULLA S. KHUBALKAR, JJ.

DATED :

22 NOVEMBER 2024 ORDER:- 1.

Heard both 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.

(2) 932 WP 12676.2024.odt 5.

Stand over to 03 December 2024.

6.

There shall be interim relief in terms of prayer clause 'F', 'G' and 'H' till the next date. Prayer clause 'F', 'G' and 'H' read as under :

"F] Pending hearing and final disposal of this writ petition, the effect, execution, implementation and further proceeding in pursuance to the impugned notice dated 30.03.2024 (Exh-"B") issued u/sec. 148 of the Income Tax Act by the respondent no.2 for the assessment year 2020-21 be kindly stayed.

G] Pending hearing and final disposal of this writ petition, the effect, execution, implementation and further proceeding in pursuance to the consequential assessment order along with demand notice dated 22.10.2024 (Exh-"G" Colly) passed by respondent no.3 for the assessment year 2020-21 be kindly stayed.

H] Pending hearing and final disposal of this writ petition, the effect, execution, implementation and further proceeding in pursuance to the penalty notice dated 22.10.2024 U/sec. 274 r/w Sec. 271AAC(1) of the Income Tax Act (Exh-"H") issued by the respondent no.3 for the assessment year 2020-21 be kindly stayed.

(PRAFULLA S. KHUBALKAR) (MANGESH S. PATIL) JUDGE JUDGE VD_Dhirde