Rajbhushan Omprakash Dixit v. Income Tax Officer Ward 41 (3) (3), Mumbai

24.os.wp.3615.2025.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

VINA ARVIND KHADPE ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 3615 OF 2025 VINA ARVIND KHADPE Date: 2025.09.25 18:05:40 +0530 Rajbhushan Omprakash Dixit .. Petitioner

Versus

Income Tax Officer Ward 41(3) (3) Mumbai .. Respondent Mr. Sankalp A. Sharma, with Mr.Ameya Vaidya, Advocates for the Petitioner.

Mr. Ravi Rattesar, Advocate for the Respondent.

CORAM:

B. P. COLABAWALLA & AMIT S. JAMSANDEKAR, JJ.

DATE:

SEPTEMBER 25, 2025 P. C.

1.

The above Writ Petition challenges the notice issued under Section 148 of the Income Tax Act, 1961 on the ground that the same is issued by the Jurisdictional Assessing Officer, whereas the same could have been issued only by the Faceless Assessing Officer. According to the Petitioner, the aforesaid issue is no longer res integra and covered by a decision of a Division Bench of this Court in the case of Hexaware Technologies Ltd. Vs. Assistant Commissioner of Income-tax, circle 15(1)(2) [(2024) 162 taxmann.com 225 (Bombay)].

SEPTEMBER 25, 2025 Vina Khadpe,PS

24.os.wp.3615.2025.doc 2.

The learned advocate appearing on behalf of the Revenue sought time till 29th September, 2025 to verify the claim of the Petitioner and take necessary instructions.

3.

Acceding to the request of the Revenue, we now place the matter on 29th September, 2025.

4.

We direct that in the meanwhile the operation and implementation of Notice dated 28th June, 2025 issued under Section 148 of the Income Tax Act shall remain stayed.

5.

Assistant of this Court. All concerned will act on production by fax or email [ AMIT S. JAMSANDEKAR , J.] [B. P. COLABAWALLA, J.] SEPTEMBER 25, 2025 Vina Khadpe,PS