Tunviey Radheshyam Mopalwarversusincome Tax Officer Ward 1 And Others v. Ghuge &Y.g. Khobragade, Jj.date :27[Th] August, 2024

( 1 ) p901 wp 5067.23 IN THE HIGH COURT OF JUDICATURE AT BOMBAYBENCH AT AURANGABAD WRIT PETITION NO. 5067 OF 2023 TUNVIEY RADHESHYAM MOPALWARVERSUSINCOME TAX OFFICER WARD 1 AND OTHERS ….. Advocate for the Petitioner : Mr. Pawar Ajay D.Advocate for Respondents : Mr. Alok Sharma ….. CORAM : RAVINDRA V. GHUGE &Y.G. KHOBRAGADE, JJ.DATE :27[th] August, 2024 P.C. :- 1. We have heard the learned Advocates for the respective sides.Several issues have been raised in this Petition, inter alia, one being that theimpugned notice could not have been issued by the Jurisdictional AssessingOfficer (JAO) and which could have been issued in terms of the provisions ofSection 151(A) of the Income Tax Act, 1961 by the Faceless Assessing Officer(FAO). 2. The learned Advocates for the respective sides submit that thejudgment dated 03.05.2024, delivered at the Principal Seat in WPNo.1778/2023 (Hexaware Technologies Limited Vs. the Assistant Commissionerof Income Tax and Others), settles this issue. The notice could not have been issued, save and except, by the Faceless Assessing Officer. If it is not issued bythe FAO, this Court has ruled in Hexaware Technologies (supra), that suchnotice 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 be applicable to thiscase. 4. In view of the above and considering the conclusions drawn inHexaware Technologies (supra), the notice issued u/s 148 would beunsustainable. The same is, therefore, quashed and set aside. Any furtherdemand notice or penalty notice in furtherance thereof, would also not surviveand 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, thosewhich are covered by the Hexaware Technologies(supra), and which areavailable to the parties in a proceeding, which can be initiated by the FAOunder the scheme framed u/s 151(A) of the Income Tax Act, are left open. [Y.G. KHOBRAGADE, J.] [RAVINDRA V. GHUGE, J.]