2024 (10) TMI 759

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....leased to issue writ of certiorari or any other writ, order or direction in the nature of writ of certiorari under Article 226 of the Constitution of India calling for the record and papers of the Petitioner's case and after examining the legality and validity thereof be pleased to quash and set aside the impugned show cause notice dated 06.03.2023 bearing DIN No. ITBA/AST/F/ 148A(SCN)/2022-3/1050422908 (1) issued by Respondent No. 2, order dated 29.03.2023 bearing DIN No. ITBA/AST/F/148A/2022-23/ 1051543956(1) passed u/s. 148A (d) by the Respondent No. 2, notice dated 29.03.2023 bearing DIN No. ITBA/AST/S/148_1/2022-23/ 1051548518(1) issued u/s.148 by the Respondent No. 2, show cause notice dated 10.01.2024 bearing DIN No. ITBA/AST/F/ ....

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....pugned show cause notice dated 06 March 2023, order dated 29 March 2023 passed under Section 148A (d) of the Income Tax Act, 1961 ("the Act"), notice dated 29 March 2023 issued under Section 148, show cause notice dated 10 January 2024 issued under Section 144, demand notice dated 19 March 2024 issued under Section 156 by the Faceless Assessing Officer and assessment order dated 19 March 2024 passed under Sections 147, 144 r/w. Section 144B of the Act would stand covered by the decision of this Court in Hexaware Technologies Limited Vs. Assistant Commissioner of Income Tax & Ors. as also the decision of the Division Bench in Siemens Financial Services Pvt. Ltd. Vs. Deputy Commissioner of Income Tax, Circle 8 (2)(1), Mumbai & Ors., ("Siemens....

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....is that the decision of this Court in Hexaware and Siemens (Supra) are bound to be taken into consideration by the Appellate Authority as also by the Revisional Authority in the adjudication of the pending proceedings. 7. We find much substance in the contention as urged by Mr. Sharma on behalf of the revenue. Once the petitioner has availed of an alternate remedy as provided under the Act, namely, of a substantive appeal being filed, and if the assessment order as also the notices issued to the petitioner prior thereto under Section 148A and under Section 148 are contrary to the substantive provisions of Section 151A and Section 151 of the Act, as interpreted by this Court in Hexaware and Siemens (supra), the Appellate Authority as also t....