{"id":55185,"date":"2025-07-08T15:01:50","date_gmt":"2025-07-08T09:31:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/caishen-enterprise-llp-v-acit-bom-hc-www-itatonline-org\/"},"modified":"2025-07-08T15:01:50","modified_gmt":"2025-07-08T09:31:50","slug":"caishen-enterprise-llp-v-acit-bom-hc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/caishen-enterprise-llp-v-acit-bom-hc-www-itatonline-org\/","title":{"rendered":"Caishen Enterprise LLP v. ACIT ( Bom)( HC) . www.itatonline.org"},"content":{"rendered":"<p>The \u00a0assessee \u00a0filed the writ petition and <em>\u00a0<\/em>challenged the Notice issued under Section 148 of the Income -Tax Act, 1961 on various grounds. One of the grounds is that the Notice has been issued by the Jurisdictional Assessing Officer when the law mandates that it has to be issued by the Faceless Assessing Officer. This is a fatal defect and therefore the Notice has to be quashed. The petitioner relied on \u00a0\u00a0<strong>Hexaware Technologies Limited v. ACIT \u00a0<\/strong><strong>[2024] 162 taxmann.com 225\/\u00a0 464 ITR 430 \/ 338 CTR <\/strong><strong>\u00a0536 \u00a0<\/strong><strong>\u00a0(Bom)(HC )<\/strong> , The Revenue contended that the said decision has been challenged before the Hon\u2019ble Supreme Court and the Hon\u2019ble Supreme Court is likely to take up the matter immediately on re-opening. \u00a0Revenue also fairly stated that there is no stay to the judgment in Hexaware Technologies Ltd (Supra) . The Honourable Court followed the jurisdictional High Court and allowed the petition of the assessee and set aside the notice issued under Section 148 and all other proceedings\/orders emanating therefrom. Honourable Court has granted \u00a0liberty to the Revenue to revive the \u00a0order simply by moving a Praecipe before this Court. \u00a0The Court also observed that once the Petition is revived and restored, the same would have to be decided on its own merits considering that several other issues are also raised in challenging the Notice issued under Section 148. \u00a0(WP L.NO. 19620 of 2025 dt . 7-7 -2025 )( AY. 2019\u00a0 -20 \u00a0)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment &#8211; Conducting inquiry, providing opportunity before issue of notice &#8211;  Faceless assessment &#8211;  Notice is issued by the Jurisdictional Assessing Officer \u2013 On writ the Court  set aside the  notice issued under Section 148 and all other proceedings\/orders emanating therefrom- Honourable Court has granted  liberty to the Revenue to revive the  order simply by moving a Praecipe before this Court-  The Court also observed that once the Petition is revived and restored, the same would have to be decided on its own merits considering that several other issues are also raised in challenging the Notice issued under Section 148   [ S. 148 ,Art. 226 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-55185","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-em5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55185","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=55185"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55185\/revisions"}],"predecessor-version":[{"id":55186,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55185\/revisions\/55186"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}