Rohitkumar Sumatilal Shah v. Income Tax Officer Ward 26(2)(1)

502-WP-4644-2024.DOC Purti Parab

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

Digitally signed by PURTI PRASAD PARAB Date:

2024.10.26 14:53:05 +0530 ORDINARY ORIGINAL CIVIL JURISDICTION PURTI PRASAD PARAB WRIT PETITION NO. 4644 OF 2024 Rohitkumar Sumantilal Shah

...Petitioner

Vs.

The Income Tax Officer, Ward 26(2)(1), Mumbai & Ors.

...Respondents

_________ Mr. Shashi A. Bekal for Petitioner.

Mr. Ravi Rattesar for Respondents.

__________

CORAM:

G. S. KULKARNI & NIVEDITA P. MEHTA, JJ.

DATE :

25 OCTOBER 2024.

P.C.

1.

Heard the learned Counsel for the parties.

2.

This Petition impugns a notice dated 29 March 2024 issued under Section 148 of the Income Tax Act, by Respondent No.1, who is the Jurisdictional Assessing Officer.

3.

Mr. Bekal, the learned Counsel for the Petitioner submitted that the Jurisdictional Assessing Officer would not have jurisdiction to issue the impugned notice, considering the principle of law as laid down by this Court in Hexaware Technologies Limited v/s. Assistant Commissioner of Income Tax & Others1.

4.

Mr. Rattesar, the learned Counsel for the Respondent would not dispute such contention as urged on behalf of the Petitioner. He, however, submitted that the view taken by this Court in M/s. J. D. Printer Pvt. Ltd., v/s. Income Tax Officer - 15(10(2) & Ors.2 be followed in the present proceedings.

1 (2024) 464 ITR 430 2 Writ Petition No.12187 of 2024 25 October 2024

502-WP-4644-2024.DOC 5.

We have heard the learned Counsel for the parties and having perused the record, we are of the opinion that, for the reasons as recorded by us in M/s. J. D. Printer (supra) in regard to our observations on the proceedings involving the decision in Hexaware Technologies Ltd. (supra), we need to pass the following order:-

O R D E R

(a) Rule. Respondents waive service.

(b) Pending the hearing and final disposal of this Petition, there shall be interim orders in terms of prayer clause (d). (c) Liberty to the parties to apply after appropriate orders are passed by the Supreme Court and/or final decision of the Supreme Court in Hexaware.

(NIVEDITA P. MEHTA, J.) (G. S. KULKARNI, J.) 25 October 2024