2025 (6) TMI 2078

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....titioner : Mr. V.S. Jayakumar, Senior Counsel, for Mr. Vinod Kumar For the Respondent : Mr. A.P. Srinivas ORDER (Order of the Court was made by the Hon'ble Chief Justice) This petition got listed in view of a difference of opinion between two learned Single Judges. 2. Learned Single Judge in order dated 20.12.2024 in WP Nos. 25223 of 2024 held that it does not matter if the Juri....

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....e law as laid in BMC Software India (P) Ltd vs. Deputy Commissioner of Income Tax [[2024] 167 taxmann.com 39 (Bombay)] will apply. This judgment followed Hexaware Technologies Ltd (supra) and Kairos Properties (P) Ltd vs. Assistant CIT [[2024] 165 taxmann.com 760 (Bombay)] 5. Mr. Srinivas states that Special Leave Petitions are pending against the judgment in BMC Software India (P) Ltd (supra),....

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....including liberty to apply to this Court, in case the Revenue succeeds before the Apex Court, for revival of this petition, the notice issued in this petition is quashed and set aside. 10. In this petition, apart from the issue of notice issued by JAO instead of FAO, all or many of the issues which were considered in Hexaware Technologies Ltd (supra) are involved. 11. To the extent the issue....