Mark Studio India Private Limited Vs ITO (Madras High Court)
The Madras High Court considered an appeal challenging an order of the learned Single Judge, who had dismissed the writ petition on the ground that notices issued under Sections 148A and 148 of the Income Tax Act would remain valid even if issued by the Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessing Officer (FAO). The appellant argued that the Madras High Court had, in several cases, followed the Bombay High Court judgment in Hexaware Technologies Limited v. Assistant Commissioner of Income Tax and held that notices required to be issued by the FAO would be invalid if issued by the JAO. Counsel appearing for the Revenue accepted that the legal position advanced by the appellant was correct. The Revenue, however, requested that liberty be kept open to revive the notices if the Supreme Court interferes with the Bombay High Court judgment in Hexaware Technologies. Keeping the Revenue’s rights and contentions open, the Madras High Court quashed and set aside the impugned notices dated 15 April 2024. The appeal was disposed of without any order as to costs, and the interim application was closed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
