2024 (11) TMI 1267

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... "a. That this Hon'ble Court may be pleased to issue, a Writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ, Order or direction, calling for the records of the Petitioner's case and after going into the legality and propriety thereof, to quash and set aside the said Notice under section 148A(b) of the Act dated 10 .02.2023 (Exh. B), Order u/s. 148A(d) of the Act (Exh. D)and Notice u/s. 148 dated 16.03.2023 (Exh. E), assessment order passed u/s. 147 r.w.s. 144 of the Act dated 15.03.2024, and consequential demand and penalty notices for A.Y. 2016-17 (Exh. F). b. That this Hon'ble Court be pleased to issue a writ of prohibition or a writ in the nature of prohibition or any other appropri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner has come before the Court after the petitioner had already filed an appeal against the impugned assessment order, as also the petitioner has filed a Review Application before the Principal Chief Commissioner under Section 264 of the Act. Ms. Pawar has stated that both the proceedings are pending, namely, the appeal before the CIT(A), as also the Review proceedings before the Principal Chief Commissioner of Income Tax. He, however, submits that considering the decision of this Court being of the jurisdictional High Court in Hexaware (supra) and Siemens (supra), the present petition has been filed despite the petitioner's appeal and revision remaining pending. 6. Mr. Sharma, learned counsel for revenue would submit that much prior to t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s in the present proceedings, before the said authority. 8. Accordingly, we are of the opinion that the proceedings which are pending before the CIT(A) as also the Revisionary proceedings, be decided considering the contentions of the petitioner, namely, as to whether the impugned assessment order as also the notice under Section 148 of the Act is illegal when tested on the law as declared by this Court in the aforesaid decisions. 9. We are of the opinion that an approach ought not to be followed that when the appellate authority is already seized with the proceedings, we entertain writ petitions to adjudicate, what can certainly be adjudicated by the appellate authority, considering the said decisions of this Court. As rightly pointe....