High Court of Judicature at Bombay (Aurangabad Bench) · Judgments and reasoned final orders
Ashok Mohanrao Tapse v. The Principal Commissioner of Income Tax & Anr.
Writ Petition No. 484 of 2026 ·
Section 148 notice issued by Jurisdictional Assessing Officer set aside following Hexaware Technologies Ltd.
1. FACTS OF THE CASE
The petitioner, Ashok Mohanrao Tapse, challenged a section 148 reassessment notice issued by the Jurisdictional Assessing Officer (JAO) after 29.03.2022. The Revenue cited the Delhi High Court decision in T.K.S. Builders Pvt. Ltd. v. ITO (WP(C) 1968/2023) to support concurrent JAO/FAO jurisdiction.
2. DISCUSSION BY THE COURT
Adhering to the Bombay High Court's settled ruling in Hexaware Technologies Ltd. v. ACIT, (2024) 162 taxmann.com 225 (Bombay), the Division Bench held that the JAO lacked jurisdiction to issue a notice under section 148 after 29.03.2022.
3. JUDICIAL DECISION
The Court set aside the impugned section 148 notice and all emanating proceedings/orders, with praecipe revival liberty to the Revenue in the event Hexaware Technologies Ltd. is reversed by the Supreme Court.
4. OUTCOME
In favour of the assessee (Ashok Mohanrao Tapse); section 148 notice set aside.
5. AKHB REVIEW POINT
AKHB analysis: Where a section 148 notice is quashed on the threshold Hexaware jurisdictional ground, ensure that all other grounds challenging the notice are expressly preserved for adjudication on merits if the petition is ever revived.
Source and verification
Reviewed from the complete 3-page official High Court judgment PDF (20260123_HCBM030523562025.pdf, SHA-256: d33f4b0e48e48e270196ac2641c303def9acff579a17a2b31f279a11f220b5b6).
Original PDF: 3 pages · SHA-256: d33f4b0e48e48e270196ac2641c303def9acff579a17a2b31f279a11f220b5b6
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Refers to the Income-tax Act, 1961 and allied statutory rules/circulars as applicable to the relevant assessment years.
No subsequent Supreme Court reversal or stay is recorded in the source judgment text.
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General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.