M/S S. G. Motwani, A Partnership Firm, Thr. Partner, Shri. Sandeep Suresh Motwani v. Income-Tax Officer Ward-1, Gondia And Others

2024:BHC-NAG:8770-DB 1 14.WP.4651-2024.odt

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

NAGPUR BENCH AT NAGPUR WRIT PETITION NO. 4651 OF 2024 ( M/S S.G. Motwani, a partnership firm, Thr. Its Partner Shri Sandeep Suresh Motwani Vs.

Income-tax Officer Ward-1 Gondia, & Ors. ) Office Notes, Office Memoranda of Coram, Appearances, Court's orders or directions and Registrar's orders Court's or Judge's orders Mr. A.N. Agrawal, Advocate for the Petitioner. Mr. B.N. Mohata, Advocate h/f Mr. Anand Parchure, Advocate for the Respondents.

CORAM: AVINASH G. GHAROTE AND M.W. CHANDWANI, JJ.

DATED : 9th AUGUST, 2024 Heard.

2.

Notice under Sections 148 and 148-A of the Income Tax Act are issued by the Assessing officer and not the faceless officer, as is the requirement as held in Hexaware Technologies Ltd. Vs. Assistant Commissioner of Income-Tax, [2024] 162 taxmann.com 225 (Bombay).

3.

Mr. Mohata, learned Counsel waives notice for the Respondents.

4.

Since the matter is covered by the Hexaware Technologies Ltd. (supra), the Petition is disposed of in terms of what has been held in Hexaware Technologies Ltd.

2 14.WP.4651-2024.odt 5.

Pending application/s, if any, shall stand disposed of accordingly.

(M.W. CHANDWANI, J.) (AVINASH G. GHAROTE, J.) SD. Bhimte Signed by: Mr.S.D.Bhimte Designation: PA To Honourable Judge Date: 09/08/2024 18:13:31