VISHAL ARVIND SINGH LHR OF DECD ASSESSEE ARVIND KUMAR MATAPRASAD SINGH vs. THE INCOME TAX OFFICER (INTL)TAX WARD- 4(2) (1), MUMBAI AND ORS

It is the Petitioner’s contention that this issue is squarely covered by a decision of a Division Bench of this Court in the case of Hexaware Technologies Ltd. V/s. Assistant Commissioner of Income-tax, circle 15(1)(2) [(2024) 162 taxmann.com 225 (Bombay)]. 4. On the other hand, the learned advocate appearing on behalf of the Revenue stated that the ratio laid down in Hexaware Technologies Ltd (supra) , would not apply to the facts of the present case because the present matter is in relation to central charges and hence that would not be covered. Without prejudice to the aforesaid argument, the learned counsel further submitted that even if the ratio of the judgment in Hexaware Technologies Ltd (supra) was to apply, the said judgment has been challenged before the Hon’ble Supreme Court and the Hon’ble Supreme Court is likely to take up the matter shortly. He, therefore, submitted that the Writ Petition be kept pending till the decision in Hexaware Technologies Ltd (supra) is rendered by the Hon’ble Supreme Court. 5. We have heard the learned Counsel for the parties and also perused the papers and proceedings in the above Writ Petition. In the facts of the present case, there is no dispute that the Notice under Section 148 has Page 2 of 5 December 22, 2025 Sufiyan Syed – P.A.

We, therefore, find that the contention of the Revenue that in the present case the Jurisdictional Assessing Officer could have issued Notice under Section 148 is contrary to the law laid down by this Court. Once we find that the facts of the present case are squarely covered not only by the decision of Hexaware Technologies Ltd (supra) but also in the case of Abhin Shah (supra), we are bound to follow the said decisions. We accordingly set aside the impugned Notice issued under Section 148 and all other proceedings / orders emanating therefrom. 7. We however grant liberty to the Revenue to revive the above 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 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. Page 4 of 5 December 22, 2025 Sufiyan Syed – P.A.

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. 9. Rule is accordingly made absolute and the Writ Petition is also disposed of in terms thereof. However, there shall be no order as to costs. 10. This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order. [ AMIT S. JAMSANDEKAR , J.] [B. P. COLABAWALLA, J.] Page 5 of 5 December 22, 2025 Sufiyan Syed – P.A.