Ashruba Shrirang Garadversusthe Principal Commissioner Income Tax Andothers v. Ghugeand

(1) IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD 4 WRIT PETITION NO. 7919 OF 2024 ASHRUBA SHRIRANG GARADVERSUSTHE PRINCIPAL COMMISSIONER INCOME TAX ANDOTHERS …. Mr R. R. Chandak, Advocate for Petitioner Mr Alok Sharma, Advocate for Respondents CORAM : RAVINDRA V. GHUGEAND Y. G. KHOBRAGADE, JJ. DATE : 5th August, 2024 PER COURT: 1.We have heard the learned Advocates for therespective sides. Several issues have been raised in this Petition,inter alia, that the impugned notice could not have been issued bythe Jurisdictional Assessing Officer (JAO) and which could havebeen issued in terms of the provisions of Section 151(A) of theIncome Tax Act, 1961 by the Faceless Assessing Officer (FAO). 2.The learned Advocates for the respective sides submitthat the judgment dated 03/05/2024, delivered at the Principal (2) 7919.24wp Seat in WP No.1778/2023 (Hexaware Technologies Limited Vs.the Assistant Commissioner of Income Tax and Others), settlesthis issue. The notice could not have been issued, save andexcept, by the Faceless Assessing Officer. If it is not issued by the FAO, this Court has ruled in Hexaware Technologies (supra),that such notice is unsustainable and, accordingly, the notice wasquashed and set aside. 3.It is, thus, obvious that the notice being not inaccordance with the scheme framed u/s 151(A) of the Income TaxAct, 1961, the view taken in Hexaware Technologies (supra),would be applicable to this case. 4. In view of the above and considering the conclusions drawn in Hexaware Technologies (supra), the notice issued u/s148 would be unsustainable. The same is, therefore, quashed andset aside. Any further demand notice or penalty notice infurtherance thereof, would also not survive and stands set aside. 5.With the above directions, this Writ Petition isdisposed off. Needless to state, all the contentions of both the (3) 7919.24wp sides, save and except, those which are covered by the Hexaware Technologies (supra), and which are available to the parties in aproceeding, which can be initiated by the FAO under the schemeframed u/s 151(A) of the Income Tax Act, are left open. (Y. G. KHOBRAGADE, J.) (RAVINDRA V. GHUGE, J.) sjk