TaxTMI 
TaxTMI 
2025 (12) TMI 799
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....that CBDT Notification dated 29.03.2022 is not applicable in the present case. He further relied upon para 8 of the order the Hon'ble jurisdictional High Court in the case of TVS Credit Services Ltd. v. DCIT in WP No.22402 of 2024 & WMP No.13336 of 2023 which is as under: 8. Keeping open all rights and contentions of parties, including liberty to apply to this Court, in case the Revenue succeeds before the Apex Court, for revival of these petitions, the notices issued in these petitions are quashed and set aside. 5. We have heard the rival submissions perused the appeal papers and case law cited by the assessee. We find that the CBDT issued a Notification dated 29.03.2022 formulating "the e-assessment of income assessment Scheme, 2022". The Scheme provides that (a) the assessment/re-assessment are re-computation u/s.147 of the Act and (b) issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk management strategy formulated by the Board as referred u/s.148 of the Act for issuance of notice and in a faceless manner to the extent providing in Section 144B of the Act with reference to making assessment/re-assessment of total inc....
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.... of 2024 and batch dated 24.07.2024 held as under: In view of the consensus arrived at, this Writ Petition is allowed in terms of order passed in W.P.No.13353 of 2024 and batch. The direction contained in the said order shall apply mutatis mutandis to this case with full force. No costs. 10. The revenue further filed Special Leave Petition (Civil) before the Hon'ble Supreme Court vide SLP(C) No.018753/2025, Diary No (s).33956/2025 titled ADIT (INT TAXN) 2 HYD & ANR Vs DEEPANJAN ROY, challenging the judgment of the Hon'ble Telangana High Court passed in Writ Petition No.23573 of 2024 dated 29.08.2024. However, the Hon'ble Supreme Court upon hearing the counsel the made the following order 16-07-2025 as under: 1. Delay condoned. 2. Exemption Application is allowed. 3. Having heard the learned counsel appearing for the petitioners - Revenue and having gone through the materials on record, we find no good reason to interfere with the impugned order passed by the High Court. 4. The Special Leave Petition is, accordingly, dismissed. 5. Pending applications, if any, shall also stand disposed of. 11. We further note that the reven....
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....refore be applied to the former and not to the latter. (iv) An order refusing special leave to appeal may be a non-speaking order or a speaking one. In either case it does not attract the doctrine of merger. An order refusing special leave to appeal does not stand substituted in place of the order under challenge. All that it means is that the Court was not inclined to exercise its discretion so as to allow the appeal being filed. (v) If the order refusing leave to appeal is a speaking order, i.e., gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law by the Supreme Court within the meaning of Article 141 of the Constitution. Secondly, other than the declaration of law, whatever is stated in the order are the findings recorded by the Supreme Court which would bind the parties thereto and also the court, tribunal or authority in any proceedings subsequent thereto by way of judicial discipline, the Supreme Court being the Apex Court of the country. But, this does not amount to saying that the order of the court, tribunal or authority below has stood merged in t....
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....EPANJAN ROY, challenging the judgment of the Hon'ble Telangana High Court passed in Writ Petition No.23573 of 2024 dated 29.08.2024 has no declaration of law and binding effect under Article 141 of the Constitution of India. 15. Further, Hon'ble Delhi High Court in the case of Yukti Export & Ors Versus Income Tax Officer Ward 60(7) Delhi & connected matters [W.P.(C) 15024/2025 CM APPL. 61869-71/2025 dated 26.09.2025] on the similar issue has held as under: 1. A common issue has arisen in the captioned petitions, i.e., whether the Jurisdictional Assessing Officer ('JAO') or the Faceless Assessing Officer ('FAO') would have the jurisdiction to initiate re-assessment proceedings under Section 148 of the Income-Tax Act, 1961 ('the Act, hereinafter). 2. The contention of Mr. Anand Chaudhuri, learned counsel for the petitioners is that the issue is no more res integra inasmuch as there have been multiple judicial pronouncements stating that it is the FAO, that shall have the requisite jurisdiction to issue notices under Section 148 of the Act. In this regard, he has referred to the following judgments of various High Courts:- a. Hexaware Technologies Ltd. v.....
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....of Section 151A and binding law under Article 141. The doctrine of per incuriam, as settled by the Supreme Court in Hyder Consulting (UK) Ltd. v. State of Orissa, (2016) 6 SCC 362, squarely applies since the decision of this Court was rendered in disregard of binding pronouncements of the Supreme Court and is thus not good law. 6. He further stated that this Court in PC Jeweller Ltd. v. ACIT, W.P.(C) 13229/2024, dated 23.01.2025, had dismissed the writ petition therein by relying upon the ratio of T.K.S. Builders (Supra). However subsequently, in appeal, the Supreme Court vide SLP (C) Diary No. 13266/2025, order dated 04.04.2025, categorically directed that the Revenue may proceed with the reassessment proceedings, but any adverse order against the petitioner therein shall not be given effect to until further orders. This direction of the Supreme Court, by necessary implication, constitutes an interim stay and any reliance on T.K.S. Builders (supra), is no longer tenable in law. To buttress this argument, he has relied upon the judgments of the Supreme Court in S. N. Mukherjee vs. Union of India, (1990) 4 SCC 594 and Kunhayammed and Others vs. State of Kerala and Another, ....
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....ourt has dismissed the SLP preferred against the judgment of the Bombay High Court in Prakash Pandurang Patil (Supra), wherein the High Court had held that only FAO would have the jurisdiction to initiate proceedings under Section 148 of the Act, thereby meaning that the decision has attained finality, and would, by necessary implication read down the judgment of this Court in TKS Builders (Supra). We do not find any merit in the submission, for the reason that the Supreme Court while dismissing the SLP, had only stated that it does not find any merit in the SLP, without giving any detailed reasons. 13. In Fuljit Kaur vs. State of Punjab and Others, (2010) 11 SCC 455, the Supreme Court in paragraph 7 has held as under:- "7. There is no dispute to the settled proposition of law that dismissal of the special leave petition in limine by this Court does not mean that the reasoning of the judgment of the High Court against which the special leave petition has been filed before this Court stands affirmed or the judgment and order impugned merges with such order of this Court on dismissal of the petition. It simply means that this Court did not consider the case worth ex....
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.... offers contest to the maintainability of the petition. The Court may apply its mind to the merit worthiness of the petitioner's prayer seeking leave to file an appeal and having formed an opinion may say "dismissed on merits". Such an order may be passed even ex parte, that is, in the absence of the opposite party. In any case, the dismissal would remain a dismissal by a non-speaking order where no reasons have been assigned and no law has been declared by the Supreme Court. The dismissal is not of the appeal but of the special leave petition. Even if the merits have been gone into, they are the merits of the special leave petition only. In our opinion neither doctrine of merger nor Article 141 of the Constitution is attracted to such an order. Grounds entitling exercise of review jurisdiction conferred by Order 47 Rule 1 CPC or any other statutory provision or allowing review of an order passed in exercise of writ or supervisory jurisdiction of the High Court (where also the principles underlying or emerging from Order 47 Rule 1 CPC act as guidelines) are not necessarily the same on which this Court exercises discretion to grant or not to grant special leave to appeal while d....
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...., the order shows the exercise of appellate jurisdiction and therein the merits of the order impugned having been subjected to judicial scrutiny of this Court. ... ... ... 43. We may look at the issue from another angle. The Supreme Court cannot and does not reverse or modify the decree or order appealed against while deciding a petition for special leave to appeal. What is impugned before the Supreme Court can be reversed or modified only after granting leave to appeal and then assuming appellate jurisdiction over it. If the order impugned before the Supreme Court cannot be reversed or modified at the SLP stage obviously that order cannot also be affirmed at the SLP stage." (Emphasis supplied) 16. Further, in Khoday Distilleries Ltd. & Others vs. Sri Mahadeshwara Sahakara Sakkare Karkhane Limited, Kollegal, (2019) 4 SCC 376, the Supreme Court held as under:- "26.2. We reiterate the conclusions relevant for these cases as under: (Kunhayammed case, SCC p. 384) "(iv) An order refusing special leave to appeal may be a non-speaking order or a speaking one. In either case it does not attract the doctrine of merger. An order refusing special leave to a....
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....not be said to have set aside TKS Builders (Supra). That apart, we find that the SLP preferred against TKS Builders (Supra) is still pending adjudication before the Supreme Court. 18. As such, the judgment in TKS Builders (Supra) would still hold the fort insofar as the jurisdiction of Delhi is concerned. We are bound by the same. 19. Though there is no dispute on the proposition of law laid down in Hyder Consulting (UK) Ltd. (Supra), the same would not come to the rescue of the petitioners in the peculiar facts of this case. 20. In view of the above discussion, we find no merit in the present appeals, the same are dismissed. The pending applications having become infructuous are also dismissed. 16. However, the Hon'ble jurisdictional High Court, as referred by both parties, in the case of TVS Credit Services Ltd. v. DCIT in WP No.22402 of 2024 & WMP No.13336 of 2023 on similar issued held as under: 2. Learned Single Judge in order dated 20.12.2024 in WP Nos.25223 of 2024 held that it does not matter if the Jurisdictional Assessing Officer (JAO) issues the notice and it is not mandatory that it should be issued by the Faceless Assessment Offic....