Bombay High Court
Hexaware Technologies Limited vs Assistant Commissioner Of Income Tax ... on 10 April, 2024
Author: Neela Gokhale
Bench: K. R. Shriram, Neela Gokhale
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 1778 OF 2023
Hexaware Technologies Limited ...Petitioner
Versus
Assistant Commissioner of Income Tax, Circle-
15(1)(2), Mumbai & Ors. ...Respondents
Mr. Madhur Agrawal i/b Mr. Atul K. Jasani for Petitioner.
Mr. Akhileshwar Sharma a/w Ms. Swapna Gokhale for
Respondents-Revenue.
CORAM: K. R. SHRIRAM &
DR. NEELA GOKHALE, JJ.
DATED: 10th April 2024 PC :
1. After the hearing was concluded and the matter was reserved for judgment on 2nd April 2024, on 8th April 2024 Mr. Sharma sought leave of the Court to tender a note on e-assessment in a faceless manner and the proceedings by Jurisdictional Assessing Officer in pursuance to the Apex Court direction in Union of India v. Ashish Agrawal 1. The matter, therefore, was listed today for directions.
2. Today, Mr. Sharma through Ms. Gokhale, who is the advocate on record for Revenue in this matter, seeks leave to place on record a note that he has prepared alongwith an ITBA Step-by-Step Document No. 2, which is Instruction No. 1/2022 from the Central Board of Direct Taxes ("CBDT") dated 24th June 2022 and an office
1. (2022) 444 ITR 1 (SC).
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memorandum dated 20th February 2023 that was issued by the CBDT (TPL Division) with respect to some writ petitions, which were filed before the High Court of Rajasthan. The memorandum states "This issues with the approval of Member (L & S), CBDT". The annexure to the office memorandum is unsigned. If a Member of CBDT has approved it, we would expect and consequently direct the Member (L & S), CBDT to sign the annexure (each page) as well and file all of these documents alongwith an affidavit.
3. The affidavit shall be affirmed and copy to be served by 15 th April 2024.
4. Stand over to 16th April 2024 for directions.
(DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.)
Digitally signed
by GITALAXMI
GITALAXMI KRISHNA
KRISHNA KOTAWADEKAR
KOTAWADEKAR Date:
2024.04.10
19:09:26 +0545
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