High Court of Judicature at Bombay (Aurangabad Bench) · Judgments and reasoned final orders
Harinath Sangramappa Kalpe v. Income Tax Officer, Ward 1 & Ors.
Writ Petition No. 276 of 2026 ·
Section 148 notice issued by Jurisdictional Assessing Officer set aside following Hexaware Technologies Ltd.
1. FACTS OF THE CASE
The petitioner, Harinath Sangramappa Kalpe, challenged a notice under section 148 issued by the Jurisdictional Assessing Officer (ITO Ward 1) after 29.03.2022.
2. DISCUSSION BY THE COURT
Applying Hexaware Technologies Ltd. v. ACIT, (2024) 162 taxmann.com 225 (Bombay), and declining to follow the Delhi High Court's concurrent-jurisdiction ruling in T.K.S. Builders Pvt. Ltd., the Division Bench held that only the FAO can issue a section 148 notice after 29.03.2022.
3. JUDICIAL DECISION
The Court set aside the impugned section 148 notice and all emanating proceedings/orders, granting conditional praecipe revival liberty to the Revenue depending on the Supreme Court's decision in Hexaware Technologies Ltd.
4. OUTCOME
In favour of the assessee (Harinath Sangramappa Kalpe); section 148 notice set aside.
5. AKHB REVIEW POINT
AKHB analysis: Consistent application of Hexaware Technologies Ltd. by the Bombay High Court ensures that any section 148 notice issued by a local ward/circle JAO after 29.03.2022 is set aside along with all consequential orders.
Source and verification
Reviewed from the complete 3-page official High Court judgment PDF (20260128_HCBM030509162025.pdf, SHA-256: 06140dbe96292669ce2f61d322d5687ccc9d8f27776b975babe61fe0dc589b5d).
Original PDF: 3 pages · SHA-256: 06140dbe96292669ce2f61d322d5687ccc9d8f27776b975babe61fe0dc589b5d
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.