2025 (9) TMI 794

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.... the Respondents: Mr. Dinesh Gulabani (through VC), Advocates. P.C. 1. Mentioned. Taken out of turn. 2. Rule. Respondents waive service. With the consent of the parties, Rule made returnable forthwith and heard finally. 3. The above Writ Petition inter alia challenges the Notice issued under Section 148 of the Income Tax Act, 1961 on various grounds. One of the grounds is that the Noti....

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....e covered. Without prejudice to the aforesaid argument, the learned counsel further submitted that even if the ratio of the judgment in Hexaware Technologies Ltd (supra) was to apply, the said judgment has been challenged before the Hon'ble Supreme Court and the Hon'ble Supreme Court is likely to take up the matter shortly. He, therefore, submitted that the Writ Petition be kept pending till the d....

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....in Anilkumar Shah v/s Income-tax Officer, International Taxation [2024] 166 taxmann.com.679 (Bombay). In this decision, the Division Bench has clearly opined that even in cases on international taxation, the Notice would have to be issued under the faceless procedure, namely, the Faceless Assessing Officer. Paragraph 17 of the decision in Abhin Shah (supra) sets out the aforesaid proposition and r....

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.... the case of Abhin Shah (supra), we are bound to follow the said decisions. We, accordingly, set aside the impugned Notice issued under Section 148 and all other proceedings/orders emanating therefrom. 8. We however grant liberty to the Revenue to revive the above Writ Petition in the event the decision in Hexaware Technologies Ltd (supra) is set aside by the Hon'ble Supreme Court on this issue....