Sanjay Electricals And Appliances, Partnershipfirm v. Ghuge

7914.24wp (1) IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD 3 WRIT PETITION NO. 7914 OF 2024 SANJAY ELECTRICALS AND APPLIANCES, PARTNERSHIPFIRM THROUGH ITS PARTNER AKASH PARASMALGADIYAVERSUSTHE PRINCIPAL COMMISSIONER INCOME TAX ANDOTHERS …. Mr R. R. Chandak, Advocate for Petitioner Mrs Kalpalata Bharaswadkar, Advocate for Respondents CORAM : RAVINDRA V. GHUGE AND Y. G. KHOBRAGADE, JJ. DATE : 5th August, 2024 PER COURT: 1. We have heard the learned Advocates for the respective sides. Several issues have been raised in this Petition,inter alia, that the impugned notice could not have been issuedby the Jurisdictional Assessing Officer (JAO) and which couldhave been issued in terms of the provisions of Section 151(A) ofthe Income Tax Act, 1961 by the Faceless Assessing Officer(FAO). (2) 7914.24wp 2.The learned Advocates for the respective sides submit that the judgment dated 03/05/2024, delivered at the PrincipalSeat 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 conclusionsdrawn 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. 7914.24wp(3) 5.With the above directions, this Writ Petition is disposed off. Needless to state, all the contentions of both thesides, save and except, those which are covered by HexawareTechnologies (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.) sjk (RAVINDRA V. GHUGE, J.)