Bombay High Court

VIDYA NARENDRA JAINversusINCOME TAX OFFICER WARD 3(2) KALYAN AND ORS

Decided: 15 June 2026
Disposal: Disposed Off
Bench: B P COLABAWALLA FIRDOSH PHIROZE POONIWALLA

Holding

The notices, reassessment orders, demand and penalty notices are quashed and set aside as they fall within the scope of the Hexaware Technologies judgment.

Summary

The petitioner Shubhada R. Bora filed multiple writ petitions challenging notices, reassessment orders, demand and penalty notices issued by the Income Tax Officer, Ward 1(1), Nashik. The Court noted that these petitions would be decided in accordance with the precedent set in Hexaware Technologies Limited v. Assistant Commissioner of Income Tax Circle 15(1)(2) Mumbai (Writ Petition No.1778 of 2023). Applying the reasoning of that case, the Court quashed and set aside all the impugned notices and orders, including any future reassessment orders. Consequently, the demand and penalty notices were also nullified. The petitions were disposed, and any pending interim applications were dismissed, while any issues not covered by the Hexaware judgment were left open for future raising.

Issues considered

What is the effect of the Hexaware Technologies judgment on the validity of the income tax notices and reassessment orders issued to the petitioner?
Whether the impugned notices, reassessment orders, demand and penalty notices should be quashed and set aside.

Subjects

Income Tax
Reassessment
Writ Petition
Quashing of Orders
Procedural Law
Tax Litigation

Judgment

                                              1/2                946-1004-aswp-5702-2022+.doc



               IN THE HIGH COURT OF JUDICATURE AT BOMBAY

                             CIVIL APPELLATE JURISDICTION

                       (946) WRIT PETITION NO.5702 OF 2022

    Shubhada R. Bora                                                 …Petitioner
         Versus
    Income Tax Officer, Ward 1(1), Nashik & Ors.                     …Respondents

                                     WITH
                      (949) WRIT PETITION NO.5822 OF 2022
                                     WITH
                     (950) WRIT PETITION NO.11188 OF 2022
                                     WITH
                     (951) WRIT PETITION NO.14803 OF 2022
                                     WITH
                     (1004) WRIT PETITION NO.3147 OF 2023


    Mr. Devendra Jain, i/b. Ms. Radha Halbe, for Petition in
    WP/5702/2022 & 5822/2022.
    Ms.Deepa Khare, i/b. Mint & Confreres, for Petitioner in
    WP/11188/2022.
    Mr. Kumar U. Kale, for Petitioner in WP/14803/2022.
    Mr. Suyog Bhave with Mr. Vikas Poojary, Mr. Yash Prakash, i/b.
    PDS Legal, for Petitioner in WP/3147/2023.
    Mr. Suresh Kumar, for Respondents-Revenue in WP/5702/2022,
    5822/2022 & WP/3147/2023.
    Mr. Akhileshwar Sharma, with Ms. Samiksha Kanani, for
    Respondents-Revenue in WP/14803/2022.


                                  CORAM:             K. R. SHRIRAM &
                                                     DR. NEELA GOKHALE, JJ.
                                  DATED:             9th May 2024
    PC:-
1.         We are informed by counsel for Petitioner/s that these Petitions

will be covered by the judgment in Hexaware Technologies Limited v.

Assistant Commissioner of Income Tax Circle 15(1)(2) Mumbai and

Ors.1 Counsel for Respondent/s concur.

1     Writ Petition No.1778 of 2023 decided on 3.5.2024.
Gaikwad RD
                                                             2/2               946-1004-aswp-5702-2022+.doc



                              2.      Therefore, the notices and orders impugned in these petitions

                              are quashed and set aside. In case any re-assessment order is passed,

                              the same also will stand quashed. So also, consequential demand

                              notice or penalty notice will also stand quashed and set aside.


                              3.      Petitions disposed accordingly.


                              4.      In view of disposal of petitions, interim application, if any,

                              pending therein shall also stand disposed.


                              5.      Whichever contention raised in the Petition not covered by the

                              Hexaware Technologies (Supra) is kept open to be raised, should the

                              need arise.




                              (DR. NEELA GOKHALE, J.)                        (K. R. SHRIRAM, J.)

           Digitally signed
           by RAJU
RAJU       DATTATRAYA
DATTATRAYA GAIKWAD
GAIKWAD    Date:
           2024.05.13
           20:24:14 +0530




                              Gaikwad RD

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