Tiruttani Infralog Private Limited v. Deputy Commissioner Of Income Tax Circle 3(3)1) Mumbai

28 WPL30259-24.DOC Mohite

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION TRUSHA TUSHAR MOHITE WRIT PETITION (L) NO.30259 OF 2024 TRUSHA TUSHAR MOHITE Date: 2024.10.24 11:23:37 +0530 Tiruttani Infralog Private Limited ... Petitioner

Versus

Deputy Commissioner of Income Tax Circle 3(3)(1), Mumbai & Ors.

...Respondents

Mr.Madhur Agarwal, Mr.P.C.Tripathi i/b M/s.A.S.Dayal and Associates for the Petitioner Mr.Vipul Bajpayee for the Respondents _______________________

CORAM:

G. S. KULKARNI & FIRDOSH P. POONIWALLA, JJ.

DATED:

22nd OCTOBER, 2024 _______________________ P.C.

Heard the learned Counsel for the parties.

This Petition impugns a notice dated 31st August, 2024 for Assessment Year 2018-2019, issued under Section 148 of the Income Tax Act, by Respondent No.1, who is the Jurisdictional Assessing Officer. Mr. Agarwal, 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.

Mr. Bajpayee, 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. (2024) 464 ITR 430 October 22, 2024

28 WPL30259-24.DOC Income Tax Officer - 15(1)(2) & Ors.2 be followed in the present proceedings.

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.

(FIRDOSH P. POONIWALLA, J.) (G. S. KULKARNI , J.) 2 Writ Petition No.12187 of 2024 October 22, 2024