2025 (9) TMI 1711

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....r>Hon'ble The Chief Justice Mr. K.R. Shriram And Hon'ble Mr. Justice Maneesh Sharma For the Petitioner(s) : Mr. PK Kasliwal with Mr. Priyesh Kasliwal For the Respondent(s) : Mr. Siddharth Bapna with Mr. Sarvesh Jain & Mr. Meyhul Miittal Order 1. At the outset, Mr. Kasliwal states that the legal ground that the notice under Section 148 of the Income Tax Act, 1961, is not valid b....

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....025 at Jaipur Bench (unreported)] following Sharda Devi Chhajer Vs. The Income Tax Officer & Another [2025 SCCOnLine Raj 3386] and Hexaware Technologies Ltd. Vs. Assistant Commissioner of Income-tax, Circle 15(1)(2) [[2024] 162 taxmann.com 225 (Bombay)], has held that such a notice will be bad and not valid. 4. At the same time, Mr. Bapna states that in Hexaware Technologies Ltd. (supra), Reven....