2024 (8) TMI 226

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.... any other appropriate writ, order or direction under Article 226 of the constitution of India calling for the records of the Petitioner's case and after examining the legality and validity thereof be pleased to quash and set aside the impugned notice U/s. 148A(b) of the Income Tax Act dated: 24th February 2023 IN Notice and DIN No.ITBA/AST/F/148A(SCN)/2022-231050115277(1) (Annexure-E) issued by the Respondent No.1, notice dated: 31st March 2023 under Section 148A(d) of the Act in Notice and DIN No. ITBA/AST/S/148-1/2022-23/1051813688(1) (Annexure-H) issued by the Respondent No.1, the impugned order dated: 31st March under Section 148A(d) of the Act in DIN No. ITBA/AST/F/148A/2022-23/1051809543(1) (Annexure-G) passed by the Respondent No.1 ....

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.... March 2023 under section 148A(d) of the Act in DIN No.ITBA/AST/S/148-1/022- 23/1051813688(1) (Annexure-H) issued by the Respondent No.1, the impugned order dated 31st March 2023 under section 148(A) of the Act in DIN No.ITBA/AST/F/148A/2022- 23/1051809543(1) Annexure-G passed by the Respondent No.1 and the impugned notice dated 10th July 2023 under section 143(2) of the Act in DIN No.ITBA/AST/F/143(2)- 4/2023-24/1054259813(1) (Annexure-J) issued by the Respondent No.1, and (iv) Grant the interim relief in terms of prayer (III) above, and (v) Issue such other order, writ or direction as this Hon'ble Court deems fit; and (vi) Direct the Respondents to pay the costs of this Writ Petition." 2. Heard learned counse....

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....ring on the jurisdiction of the respondents to issue Notice under Section 148A(b) and it was necessary that before further proceedings could be continued by the respondents, it would have to necessarily await the final outcome / result of the said appeals, which is yet another circumstance which would vitiate the impugned order. 4. Per contra, learned counsel for the respondents would submit that there is no merit in the petition and the same is liable to be dismissed. It is however submitted that the respondents have no objection for the appellate authority to be directed to dispose of the appeals in respect of the earlier assessment years within a stipulated timeframe. 5. I have given my anxious consideration to the rival submission....