JD Printers Pvt. Ltd. Vs ITO (Bombay High Court)
On 10.09.2024, the Hon’ble Bombay HC while disposing of WP in case of JD Printers Pvt. Ltd, opined that in re-assessment cases similar to the one covered by co-ordinate bench decision in Hexaware Technologies, a ” different” approach is required and hence decides to grant interim relief but decides not to quash the notice/proceedings. The court stated that;
“We may observe that the endeavor of the Court would always be, that at least, the orders passed by the Court ought not to generate any litigation between the parties much less a further litigation with which we are concerned. In fact, the endeavor of the Court would be that the litigious issues achieve a quietus.” ;
HC observes that while it finds substance in arguments advanced by petitioner, what is ‘pricking’ its conscience is scores of writ petition are being filed citing Hexaware ratio; HC further states that what is bothering the Bench is that for neither of the parties, ” ball would stop rolling” ;
The HC stated that it decides to ‘deviate’ from its earlier approach in such cases and decides to grant only interim relief, i.e. stay of notice and proceedings and liberty to parties to apply to HC after matter is decided by Supreme Court.
