JAO Vs. FAO Controversy: Bombay HC again followed Hexaware Technology decision – Rejected department contention that it is pending before Supreme Court
The Hon’ble Bombay High Court, by order dated 07 July 2025, allowed the writ petition filed by Caishen Enterprises LLP (Writ Petition (L) No.19620 of 2025) challenging a notice under Section 148 of the Income-tax Act, 1961, on the ground that it was issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer as mandated by law, following its earlier decision in Hexaware Technologies Ltd. v. ACIT [(2024) 162 taxmann.com 225 (Bom)], despite the Revenue’s submission that the Hexaware decision is pending challenge before the Supreme Court without any stay; the Court set aside the impugned notice and proceedings, but granted liberty to the Revenue to revive the writ petition if the Supreme Court overturns Hexaware, clarifying that the matter would then be heard afresh on all issues raised.
The copy of the order is as under:
