2026 (3) TMI 236

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....solution Panel (DRP). Consequently, the reassessment order dated 24th January 2026 passed under Section 147 read with Section 144C(13), and the notice of demand issued under Section 156 is also assailed. 2. There are basically two jurisdictional grounds on which the challenge is mounted. The first ground is that the notice issued under Section 148 is passed by the Jurisdictional Assessing Officer, when the same could have been issued only by the Faceless Assessing Officer. This, according to the Petitioner, is a fatal defect and the proceedings for reassessment could not proceed further as the notice has been issued by the officer who has no jurisdiction to do so. The second ground is that Section 148, after its amendment with effect fro....

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....sistant Commissioner of Income-tax, Circle 15(1)(2) [(2024) 162 taxmann.com 225 (Bombay)], has given directions to the Assessing Officer to complete the reassessment proceedings. In other words, the directions given by the DRP are in the teeth of the findings given by this Court in Hexaware Technologies Ltd. (supra). It is the case of the Petitioner that this very DRP has even in the past refused to follow the judgment of the jurisdictional High Court, namely, this Court, in Hexaware Technologies Ltd. (supra) and this Court has thereafter intervened and set aside the order of the DRP. For all these reasons, the Petitioner contends that the impugned notice issued under Section 148 be quashed and consequently all notices, and orders emanating....

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....re not inclined to accept the submissions of Mr. Kumar that we should relegate the Petitioner to avail of the alternate remedy. It is now too well settled that when a jurisdictional issue is raised, the Writ Court can certainly entertain the Writ Petition notwithstanding the alternate remedy. As noted above, there are two jurisdictional issues raised in the present Writ Petition regarding the validity of the notice issued under Section 148. The first is on the issue of Hexaware Technologies Ltd. (supra), and which has not been set aside by the Hon'ble Supreme Court and Section 147A has not yet been brought on the statute book negating the law laid down in the Hexaware Technologies Ltd. (supra). The second is on the issue that only 30 days t....