High Court of Judicature at Bombay (Aurangabad Bench) · Judgments and reasoned final orders
Golden Dreams Buildcon Pvt. Ltd. Through Its Director Mudit Vinod Surana v. The Chief Commissioner of Income Tax, Pune & Anr.
Writ Petition No. 11975 of 2024 ·
Section 148 notice issued by Jurisdictional Assessing Officer set aside following Hexaware Technologies Ltd.
1. FACTS OF THE CASE
Golden Dreams Buildcon Pvt. Ltd., through its director Mudit Vinod Surana, filed WP No. 11975 of 2024 challenging a section 148 reassessment notice issued by the Jurisdictional Assessing Officer (JAO) after 29.03.2022.
2. DISCUSSION BY THE COURT
Following the coordinate Division Bench decision in Hexaware Technologies Ltd. v. ACIT, (2024) 162 taxmann.com 225 (Bombay), the Court held that after 29.03.2022 a notice under section 148 can only be issued by the Faceless Assessing Officer (FAO) and not by the JAO, notwithstanding the Delhi High Court's view in T.K.S. Builders Pvt. Ltd.
3. JUDICIAL DECISION
The Court set aside the impugned section 148 notice and all proceedings/orders emanating therefrom, with liberty to the Revenue to revive the petition by praecipe if the Supreme Court reverses Hexaware Technologies Ltd.
4. OUTCOME
In favour of the assessee (Golden Dreams Buildcon Pvt. Ltd.); section 148 notice set aside.
5. AKHB REVIEW POINT
AKHB analysis: Corporate taxpayers challenging JAO-issued section 148 notices in Bombay High Court jurisdiction obtain immediate relief setting aside both the notice and consequential orders under Hexaware Technologies Ltd.
Source and verification
Reviewed from the complete 3-page official High Court judgment PDF (20260128_HCBM030421642024.pdf, SHA-256: d6540c9e6ec3e41902f898710644bcdfca5d850bca5496e2f3a562b72f447321).
Original PDF: 3 pages · SHA-256: d6540c9e6ec3e41902f898710644bcdfca5d850bca5496e2f3a562b72f447321
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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