2024 (9) TMI 1338

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....thereto the notice issued to the petitioner under Section 148 dated 8 April 2024 be quashed and set aside. There is an interim prayer that the impugned notice be stayed. 2. The primary contention as urged on behalf of the petitioner is that the petition would stand covered by the decision of this Court in Hexaware Technologies Limited Vs. Assistant Commissioner of Income Tax & 4 Ors. (2024) 464 ITR 430 as also the decision rendered in Kairos Properties Pvt. Ltd. vs. Assistant Commissioner of Income-tax and Ors. Writ Petition (L) No. 22686 of 2024 dated 05-08-2024 as also considering that several similar petitions were allowed, the reliefs as prayed for in this petition in terms of prayer clause (a) also be granted. We find substance in c....

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....e the Supreme Court, it is stated by Mr. Sharma, that all our judgments which follow the decision in Hexaware and the other connected decisions, are now being assailed by the Revenue before the Supreme Court, in the proceedings of a Special Leave Petition being filed under Article 136 of the Constitution of India. This has entailed a peculiar situation, namely that the Revenue is now required to initiate proceedings before the Supreme Court and the assessee would be required to face such proceedings. Thus, the proceedings which stood disposed of by this Court, by such method, in fact, would get transferred to the Supreme Court, in view of the pendency of the Revenue's challenge to the decision of this Court in Hexaware. 5. In such circum....