Uber India Systems Private Limited 2022 ... vs National Faceless Assessment Centre on 16 February, 2026

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Bombay High Court

Uber India Systems Private Limited 2022 ... vs National Faceless Assessment Centre on 16 February, 2026

Bench: B. P. Colabawalla

                                                                                        29 wpl4412-26.doc



       Digitally                     IN THE HIGH COURT OF JUDICATURE AT BOMBAY
       signed by
       TRUSHA
TRUSHA TUSHAR                             ORDINARY ORIGINAL CIVIL JURISDICTION
TUSHAR MOHITE
MOHITE Date:
       2026.02.17
       14:30:02
       +0530                                    WRIT PETITION (L) NO.4412 OF 2026


                    Uber India Systems Private Limited                                    .. Petitioner

                              Versus

                    National Faceless Assessment Centre,
                    New Delhi and Ors.                                                    .. Respondents

                         Mr.J.D.Mistri, Senior Advocate a/w Mr.Dharan                            V.    Gandhi,
                         Ms.Aanchal Vyas, Advocates for the Petitioner.

                         Mr.Akhileshwar Sharma, Advocate for the Respondent Nos.1 and 2.

                         Ms.Shilpa Goel, Advocate for the Respondent Nos.3 and 4.

                                       CORAM:               B. P. COLABAWALLA &
                                                            FIRDOSH P. POONIWALLA, JJ.

                                       DATE:            FEBRUARY 16, 2026

                    P. C.

1. The above Writ Petition is filed challenging the Assessment Order passed under Section 143(3), read with Section 144C(13), read with Section 144(B), dated 5th December 2025.

2. The main grievance against the Assessment Order is that the same is passed contrary to the directions issued by the Dispute Resolution Page 1 of 3 FEBRUARY 16, 2026 Mohite ::: Uploaded on - 17/02/2026 ::: Downloaded on - 17/02/2026 20:38:37 ::: 29 wpl4412-26.doc Panel ("the DRP") and hence the Assessment Order is bad and is beyond jurisdiction.

3. Mr.Sharma, the learned Advocate appearing on behalf of the Revenue, sought time to file an Affidavit in Reply to the above Writ Petition.

4. Acceding to his request, we direct that the Reply shall be filed on or before 9th March 2026 and a copy of the same shall be served on the Advocates for the Petitioner.

5. In the event the Petitioner wants to file any Affidavit in Rejoinder, it is free to do so by 13 th March 2026 and serve a copy of the same on the Advocates for the Revenue.

6. We now place the matter on board on 17th March 2026.

7. As far as ad-interim relief is concerned, strictly without prejudice to the rights and contentions of all parties, we direct that the Assessment Order passed under Section 143(3) and the Notice of Demand dated 5 th December 2025, shall not be acted upon until further orders.

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FEBRUARY 16, 2026 Mohite ::: Uploaded on - 17/02/2026 ::: Downloaded on - 17/02/2026 20:38:37 ::: 29 wpl4412-26.doc

8. 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.

[FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.] Page 3 of 3 FEBRUARY 16, 2026 Mohite ::: Uploaded on - 17/02/2026 ::: Downloaded on - 17/02/2026 20:38:37 :::

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