2023 (10) TMI 1532

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....ther - -<br>Income Tax<br>WRIT PETITION (L) NO.26504 OF 2022, 27168 OF 2022, 29232 OF 2022, 29489 OF 2022, 38588 OF 2022, 38866 OF 2022, WRIT PETITION NO.197 OF 2023, 222 OF 2023, 354 OF 2023, 523 OF 2023, 1264 OF 2023, 1338 OF 2023, 1611 OF 2023, 1964 OF 2023, 2456 OF 2023, WRIT PETITION (L) NO.4496 OF 2023, 4731 OF 2023, 15402 OF 2023, 16174 OF 2023, 17223 OF 2023, 17829 OF 2023 K. R. SHRIRAM....

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....s-revenue in WPL/38588/2022. Mr. Om Kandalkar a/w. Mr. Jitendra Singh and Mr. Akhilesh Deshmukh for petitioner in WP/3887/2022. Ms. Rutuja N. Pawar a/w. Ms. Hetal Laghave and Ms. Sneha More for petitioner in WP/4245/2022. Mr. Vishesh Srivastav for petitioner in WP/4276/2022. Mr. Devendra Jain a/w. Ms. Radha Halbe and Ms. Ashwin Jain for petitioner in WP/4425/2022, WP(L)/27168/2022, WP(....

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....WP/1964/2023. Mr. Akhileshwar Sharma for respondents-revenue in WP/4245/2022, WP(L)/27168/2022, WP/197/2023, WP/523/2023, WP/1264/2023, WP/1338/2023 and WP(L)/15402/2023. Ms. Sushma Nagaraj a/w. Ms. Shreya Singhi for respondents-revenue in WP/4596/2022, WP/1611/2023, WP/2456/2023 and WP(L)/17223/2023. Mr. Manoj Shirsat for respondents-revenue in WP(L)/38866/2022. Mr. Siddharth Chandras....

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....that in view of the invalid sanction, the notice issued itself will be invalid and has to be quashed. We would also add, if the notice has to be quashed, if there is an assessment order passed subsequently, those assessment orders having been passed relying on an incorrect sanction, will also have to be quashed. Ordered accordingly. 3 Counsels further state that the findings in Siemens Financia....