The Principal Commissioner Income Tax And Another v. Ghuge And

- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAYBENCH AT AURANGABAD 909 WRIT PETITION NO. 4429 OF 2024 MATSYODARI STEEL AND ALLOYS PVT LTD THROUGH ITSAUTHORIZED DIRECTORVERSUS THE PRINCIPAL COMMISSIONER INCOME TAX AND ANOTHER Mr.R.R.Chandak, Advocate for the Petitioner.Mr.Kalpalata Patil Bharaswadkar, Advocate for Respondent Nos. 1 and 2. ( CORAM : RAVINDRA V. GHUGE AND Y.G.KHOBRAGADE, JJ.) DATE : JULY 4, 2024 PER COURT: 1.We have heard the learned Advocates for the respectivesides. Several issues have been raised in this Petition, inter alia, thatthe impugned notice could not have been issued by the JurisdictionalAssessing Officer (JAO) and which could have been issued in terms ofthe provisions of Section 151(A) of the Income Tax Act, 1961 by theFaceless Assessing Officer (FAO). 2.The learned Advocates for the respective sides submit thatthe judgment dated 03.05.2024, delivered at the Principal Seat in WPkhs/July 2024/4429 No.1778/2023 (Hexaware Technologies Limited Vs. the AssistantCommissioner of Income Tax and Others), settles this issue. The noticecould not have been issued, save and except by the Faceless AssessingOfficer. If it is not issued by the FAO, this Court has ruled in HexawareTechnologies(supra), that such notice is unsustainable and,accordingly, the notice was quashed and set aside. 3.It is, thus, obvious that the ground of notice being not inaccordance with the scheme framed u/s 151(A) of the Income Tax Act,1961, the view taken in Hexaware Technologies (supra), would beapplicable to this case. 4.In view of the above and considering the conclusionsdrawn in Hexaware Technologies(supra), the notice issued u/s 148would be unsustainable. The same is, therefore, quashed and set aside.Any further demand notice or penalty notice in furtherance thereof,would also not survive and stands set aside, if any. 5.With the above directions, the Writ Petition is disposed off.Needless to state, all the contentions of both the sides, save and except, those which are covered by the Hexaware Technologies(supra), andwhich are available to the parties in a proceeding, which can beinitiated by the FAO under the scheme framed u/s 151(A) of theIncome Tax Act, are left open. ( Y.G.KHOBRAGADE, J. ) ( RAVINDRA V. GHUGE, J.)