2026 (6) TMI 989

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....sdictional Assessing Officer had no jurisdiction to issue the impugned Notice but it was the Faceless Assessing Officer who had to issue the same. In support of this contention, the Petitioner Assessee relied upon the Judgement of this Court in the case of Hexaware Technologies Limited Vs. Assistant Commissioner of Income Tax, Circle-15(1)(2), Mumbai and Ors. (Writ Petition No.1778 of 2023 decided on 3rd May 2024). 3. Following the aforesaid decision in Hexaware Technologies Limited (Supra), the present Writ Petition came to be allowed and the impugned Notice issued under Section 148 was set aside. Since the challenge to Hexaware Technologies Limited (Supra) was pending before the Hon'ble Supreme Court, in order not to burden the Revenue....

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....der passed by the Hon'ble Supreme Court on 4th May 2026 reads as under : "ORDER 1. Delay condoned. 2. Leave granted. 3. This batch of civil appeals comprising 103 cases is slightly different than those cases which came to be disposed of by a three Judge Bench of this Court, including both of us (Surya Kant, CJI. and Joymalya Bagchi, J.), vide order dated 10.04.2026 passed in Civil Appeal No. 4716 of 2026 and connected matters. 4. The instant cases were segregated through the abovementioned order on the premise that they may be pertaining to Assessment Year 2015-16. It is fairly conceded by Mr. N. Venkataraman, learned Additional Solicitor General of India, representing the Revenue, that in the as....

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....ertain to Assessment Year 2015-16, then all the issues shall be resolved in terms of the order dated 10.04.2026 passed in Civil Appeal No. 4716 of 2026. 8. Pending application(s), if any, including application(s) for substitution and impleadment/intervention stand closed." 6. As far as the revival of this Petition is concerned, though the learned Counsel for the Petitioner had certain objections to the revival, we find that the said objections are wholly irrelevant for the present matter. As can be seen from the order of 4th May 2026, if it is found that the matter pertains to Assessment Year 2015-16, no further adjudicatory exercise is required to be taken by the High Court, except to declare the Notice as being time barred in ....