2025 (9) TMI 1317

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....he notice dated 29th March 2023 issued under Section 148A(b); (ii) the order dated 04th May 2023 passed under Section 148A(d); (iii) the notice dated 04th May 2023 issued under Section 148; (iv) the order dated 27th March 2025 passed under Section 144C(1); (v) the reassessment order dated 22nd May 2025 passed under Section 147; (vi) the notice of demand dated 22nd May 2025 issued under Section 156 read with the issue letter dated 15th July 2025; and (vii) the order dated 30th June 2025 passed by the Dispute Resolution Panel ("DRP") under Section 144C(5) of the Income Tax Act, 1961 ("IT Act"). 3. One of the challenges in the above Petition is that the proceedings under Sections 147 and 148 of the IT Act were initiated by the Jurisdictiona....

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....ssessment order was passed by the Assessing Officer, the DRP, by its order dated 30th June 2025, disposed of the objections of the Petitioner as being non-est. 5. In this light, the learned Advocate appearing for the Revenue submitted that proceedings initiated by the Department under Sections 147 and 148 cannot once again be challenged in the present Petition by relying upon the judgment of Hexaware Technologies Ltd. (supra). 6. We have heard learned counsel for the parties, and we have also perused papers and proceedings in the above Writ Petition. 7. It is not in dispute that the Petitioner, in the earlier Writ Petition filed by him, namely Writ Petition (L) No. 3219 of 2025, had in fact challenged the notice issued under Sectio....

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....at we do not find any fault on the part of the Assessing Officer in passing the final assessment order, as he was obliged to do so if the Petitioner did not intimate him about the objections filed before the DRP. However, in light of the decisions of this Court in (i) Sulzer Pumps India Private Limited V/s Dy. Commissioner of Income Tax Circle-15(3)(2) and Ors. (Writ Petition (L) No. 15811 of 2021 decided on 27th October 2021); (ii) Zarah Rafique Malik V/s Income Tax Officer IT Ward-3(2)(1) Mumbai and Ors. (Writ Petition No. 5272 of 2024 decided on 03rd March 2025); and (iii) Saleri India Pvt. Ltd. V/s The National Faceless Assessment Centre and Ors. (Writ Petition (L) No. 21887 of 2025 decided on 21st July 2025), we are of the view that th....