2024 (10) TMI 1583

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.... "(a) Hold, adjudge and declare that the impugned order issued under section 148A (d) of the Act dated 06.04.2022 (Exhibit C), the impugned notice issued under Section 148 of the Act dated 07.04.2022 (Exhibit D) and the impugned assessment order passed under Section 147 read with Section 144 and 144B of the Act dated 09.02.2024 (Exhibit G) are wholly without jurisdiction, arbitrary and illegal; (b) Issue a writ of Certiorari or a writ in the nature of certiorari or any other writ, order or direction, quashing the impugned order issued under section 148A (d) of the Act dated 06.04.2022 (Exhibit C), the impugned notice issued under Section 148 of the Act dated 07.04.2022 (Exhibit D) and the impugned Assessment Order passed under Sect....

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.... the present petition; (h) Pass such further orders and/or grant such other reliefs as this Hon'ble Court may deem fit in the interests of justice." 4. At the outset, Mr. Phadke, would submit that the impugned assessment order dated 9th February, 2024 as also the impugned notice under Section 148 dated 7th April, 2022 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") in regard to the applicability of Section 151 of the provisions of the Act as the sanction has not been granted by the app....

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....onsideration 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. Gupta on behalf of the Revenue. Once the petitioner has availed of an alternate remedy as provided under the Income Tax 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 the Revisionary Authority, being bound by the said decisions of the jurisdictional Hi....