DESHMUKHVERSUSTHE CHIEF COMMISSIONER INCOME TAX ANDANOTHER...Shri Raviraj R. Chandak, Advocate for & Ors. v. GHUGE, J.)

*1* 965y wp5329o24IN THE HIGH COURT OF JUDICATURE AT BOMBAYBENCH AT AURANGABAD965 WRIT PETITION NO. 5329 OF 2024JITENDRA JAYWANTRAO DESHMUKHVERSUSTHE CHIEF COMMISSIONER INCOME TAX ANDANOTHER...Shri Raviraj R. Chandak, Advocate for the Petitioner. Mrs. Kalpalata Patil Bharaswadkar, Advocate for RespondentNos.1 and 2/ Department.... CORAM : RAVINDRA V. GHUGE & Y. G. KHOBRAGADE, JJ. DATE :- 19th July, 2024 Per Court :-

We have heard the learned Advocates for therespective sides. Several issues have been raised in this Petition, inter alia, that the impugned notice could not have been issuedby the Jurisdictional Assessing Officer (JAO) and which couldhave been issued in terms of the provisions of Section 151(A) ofthe Income Tax Act, 1961 by the Faceless Assessing Officer(FAO).

The learned Advocates for the respective sides *2* 965y wp5329o24submit that the judgment dated 03.05.2024, delivered at the Principal Seat in WP No.1778/2023 (Hexaware TechnologiesLimited Vs. the Assistant Commissioner of Income Tax and Others), settles this issue. The notice could not have beenissued, save and except by the Faceless Assessing Officer. If itis not issued by the FAO, this Court has ruled in HexawareTechnologies (supra), that such notice is unsustainable and, accordingly, the notice was quashed and set aside.

It is, thus, obvious that the ground of notice beingnot in accordance with the scheme framed u/s 151(A) of the Income Tax Act, 1961, the view taken in HexawareTechnologies (supra), would be applicable to this case.

In view of the above and considering theconclusions drawn in Hexaware Technologies (supra), the noticeissued u/s 148 would be unsustainable. The same is, therefore, quashed and set aside. If any further demand notice or penaltynotice in furtherance thereof, would also not survive and standsset aside. *3* 965y wp5329o245.With the above directions, this Writ Petition isdisposed off. Needless to state, all the contentions of both thesides, save and except, those which are covered by the Hexaware Technologies (supra), and which are available to theparties in a proceeding, which can be initiated by the FAO underthe scheme framed u/s 151(A) of the Income Tax Act, are leftopen. kps (Y. G. KHOBRAGADE, J.)

(RAVINDRA V. GHUGE, J.)