Sanjeevani Multispecialty Hospital v. Ghuge And Y.g.khobragade, Jj

- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAYBENCH AT AURANGABAD 912 WRIT PETITION NO. 5326 OF 2024 SANJEEVANI MULTISPECIALTY HOSPITAL THROUGH ITS PARTNERVERSUSTHE PRINCIPAL SECRETARY INCOME TAX AND ANOTHER Mr.R.R.Chandak, Advocate for the Petitioner. Mr.Alok Sharma, Advocate for Respondent Nos. 1 and 2. ( CORAM : RAVINDRA V. GHUGE AND Y.G.KHOBRAGADE, JJ.) DATE : SEPTEMBER 12, 2024 PER COURT: 1.We have heard the learned Advocates for the respectivesides. 2.Since the Law on identical set of facts, has been settled in Abhin Anilkumar Shah Vs. Income Tax Officer, International Tax WardCircle 4(2)(1), Mumbai and Others, vide judgment dated 28.08.2024passed in WP (L) No.16750/2024, we are not adverting to the entiresubmissions of the learned Advocates for the respective sides. Suffice itto say that the mandate of resorting to the faceless procedure forissuance of notices u/s 148 of the Income Tax Act, would be covered bykhs/Sep.2024/5326 the scheme notified by the Central Government, dated 29.03.2022 andwould not, therefore, exclude the central charges and internationaltaxation charges from the application of the faceless mechanism, asnotified u/s 144(b) r/w Section 151-A of the Act. 3.In fact, the issue involved in this Petition is covered in thejudgment of this Court dated 03.05.2024, delivered in WPNo.1778/2023 (Hexaware Technologies Limited Vs. AssistantCommissioner of Income Tax and 4 others) and Capital GLP Vs.Assistant Commissioner of Income Tax, Circle 2(1)(1),Mumbai andOthers, WP (L) No.15289/2024, the issue is no longer res-integra.Similar view is taken in Kairos Properties Pvt.Ltd., Vs. The AssistantCommissioner of Income Tax and Others, WP (L) No.22686/2024,dated 05.08.2024 and the view taken by the Telangana High Court inSri Venkataramana Reddy Patloola Vs.Deputy Commissioner of Incometax, Circle 1(1), Hyderabad and Others [2024 SCC Online TS 1792]. 4.In view of the above, this Writ Petition is allowed in termsof prayer clause ‘C’. 5.Needless to state, all contentions of the litigating partiesare kept open in the proceedings, which are to be conducted throughthe faceless mechanism. ( Y.G.KHOBRAGADE, J. ) ( RAVINDRA V. GHUGE, J.)