KIRANKUMAR RAMVILAS CHANDAK vs. INCOME TAX OFFICER AND OTHERS

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WP/5193/2025HC BombayHCBM03014875202530 January 2026Author: HON'BLE SHRI JUSTICE ARUN R. PEDNEKER,HON'BLE JUSTICE VAISHALI PATIL-JADHAV3 pages
AI SummaryPartly Allowed

What did the High Court hold?

The Tribunal held that, in line with the consistent view of the Bombay High Court, particularly in the case of Hexaware Technologies Ltd. (supra), the Jurisdictional Assessing Officer (JAO) does not have the jurisdiction to issue a notice under Section 148 of the Income Tax Act, 1961, after March 29, 2022. The Court found that only a Faceless Assessing Officer (FAO) is empowered to issue such notices subsequent to the implementation of the faceless reassessment scheme. The reasoning is based on the precedent set by the Division Bench of the same High Court. Consequently, the impugned notice under Section 148 and all consequential proceedings were set aside. However, liberty was granted to the Revenue to revive the writ petition if the decision in Hexaware Technologies Ltd. (supra) is set aside by the Supreme Court. The Court also noted that if the petition is revived, it would be decided on its merits, considering other issues raised.

What were the facts?

The petitioner, Kirankumar Ramvilas Chandak, challenged a notice issued under Section 148 of the Income Tax Act, 1961, by the Jurisdictional Assessing Officer (JAO). The challenge was based on the argument that after the promulgation of the faceless reassessment scheme on March 29, 2022, the JAO lacked the jurisdiction to issue such notices. The Bombay High Court, Aurangabad Bench, had previously ruled in numerous cases, including Hexaware Technologies Ltd. vs. Assistant Commissioner of Income-tax Circle 15(1)(2), that only a Faceless Assessing Officer (FAO) has the authority to issue Section 148 notices post-March 29, 2022. The Revenue, however, cited a Delhi High Court decision in T.K.S. Builders Pvt. Ltd. vs. Income Tax Officer, which held that both JAO and FAO have concurrent jurisdiction.

What were the issues?

1. Whether the Jurisdictional Assessing Officer (JAO) has the jurisdiction to issue a notice under Section 148 of the Income Tax Act, 1961, after the commencement of the faceless reassessment scheme on March 29, 2022? (Question of law) Assessee's Contentions: The petitioner argued that following the Bombay High Court's consistent view in cases like Hexaware Technologies Ltd. (supra), the JAO has no jurisdiction to issue Section 148 notices post-March 29, 2022; only a Faceless Assessing Officer (FAO) can do so. The petitioner relied on the judgment in Hexaware Technologies Ltd. (supra). Revenue's Contentions: The Revenue contended that the Delhi High Court, in T.K.S. Builders Pvt. Ltd. (supra), held that both the JAO and the FAO possess concurrent jurisdiction to issue notices under Section 148. The Revenue relied on the decision in T.K.S. Builders Pvt. Ltd. (supra).

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE JUDICATURE OF HIGH COURT AT BOMBAY BENCH AT AURANGABAD 954 WRIT PETITION NO. 5193 OF 2025 Kirankumar Ramvilas Chandak VERSUS Income Tax Officer And Others ... Advocate for the Petitioner : Ms. Pawar Rutuja N. And Laghave Hetal And More Sneha Shah Saiyami Advocate for Respondents No.1 to 4 : Ms. Kalpalata Bharaswadkar Patil ... CORAM : ARUN R. PEDNEKER AND VAISHALI PATIL-JADHAV, JJ. Dated : January 30, 2026 PER COURT : 1. By this petition, the petitioner challenges the impugned notice under section 148 of the Income Tax Act, 1961 issued by the Jurisdictional Assessing Officer (JAO). 2. This Court has consistently relied upon the decision of the Division Bench of this Court in the case of Hexaware Technologies Ltd. Vs. Assistant Commissioner of Income-tax Circle 15(1)(2)(2024) 162 taxmann.com 225 (Bombay) and has held that the Jurisdictional Assessing Officer (JAO) has no jurisdiction to issue notice under section 148 of the Income Tax Act, 1961 after the faceless reassessment scheme being promulgated on 29th March 2022 and relying upon the judgment of Hexaware Technologies Ltd. (supra) this court has allowed writ petitions in large number. Accordingly, we also propose to pass the similar order. 3. The learned counsel appearing for respondents/Income Tax Department has relied upon the decision of Delhi High Court in the case of Page 1 of 3 2026:BHC-AUG:4341-DB 954 WP 5193-2025 T.K.S. Builders Pvt. Ltd., GDR Finance and Leasing Private Limited Vs. Income Tax Officer dated 28.10.2024 in WP (C) 1968/2023 and other connected matters and submits that the Delhi High Court has held that JAO as well as Faceless Assessing Officer (FAO) both would have concurrent jurisdiction to issue notice under section 148. 4. However, considering that this court by relying upon the judgment of this Court in the case of Hexaware Technologies Ltd. (supra) has consistently held that notice under section 148 of Income Tax Act could only be issued by FAO and not by JAO after 29.3.2022, we proceed to pass

the following order.

5.

We accordingly set aside the impugned notice issued under section 148 of the Income Tax Act and all other proceedings/orders emanating therefrom.

6.

We however grant liberty to the Revenue to revive this writ petition in the event the decision in Hexaware Technologies Ltd (Supra) is set aside by the Hon’ble Supreme Court on this issue. We make it clear that it will not be necessary for the Revenue to file a separate Interim application to seek a revival of this petition and the same can be done simply by moving a praecipe before this Court. In the event the above petition stands revived, there will be a stay to the implementation and operation of the impugned 954 WP 5193-2025 notice issued under section 148 until further orders. It is needless to clarify that if the Hon’ble Supreme Court dismisses the SLP challenging the decision in Hexaware Technologies Ltd (supra), there would be no question of any revival.

7.

We also make it clear 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 challenging the notice issued under section 148. 8. Writ petition is disposed of in the above terms. ( VAISHALI PATIL-JADHAV, J. ) ( ARUN R. PEDNEKER, J. ) vj gawade/-.

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