TaxTMI 
TaxTMI 
2026 (1) TMI 13
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....F' Impugned notice dated 30.03.2024 issued by Respondent No. 1 under section 148 of the Act for the AY 2017-18 in DIN & Notice No. ITBA/AST/S/148_1/2023- 24/1063685233(1) ANNEXURE 'M' Impugned assessment order dated 26.03.2025 passed by Respondent No.2 under section 147 read with section 144 read with section 144B of the Act for AY 2017-18 in DIN & Order No. ITBA/AST/S/147/2024-25/1075032590(1) ANNEXURE 'M1' Impugned computation sheet dated 26.03.2025 issued by Respondent No.2 under section 147 read with section 144 of the Act for AY 2017-18 in DIN & Document No. ITBA/AST/S/216/2024-25/1075032638(1) ANNEXURE 'M2' Impugned demand notice dated 26.03.2025 issued by Respondent No.2 under section 156 of the Act for AY 2017-18 in DIN & Notice No. ITBA/AST/S/156/2024- 25/1075032653(1) ii. issue any other writ, order or direction to which the Petitioner is found entitled to in the present facts and circumstances and in the interests of justice and equity." 2. Heard learned Senior Counsel for the Petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the m....
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.... (iii) With the aforesaid liberty and to the aforesaid extent, the petitions are allowed. (iv) Contentions of both the parties except the one noted hereinabove shall remain open to be considered in the event revival of these petitions would become necessary." The aforesaid order passed by a Coordinate Bench of this Court is applicable to the facts of the present case which also deserves to be disposed of in terms of the said judgment. 8. In addition thereto, Hon'ble High Court of Telanagana in the case of m/s. MPR projects Limited vs. Assessment Unit - W.P. No. 23491/2025 and connected matters dated 16.10.2025 has held as under: "COMMON ORDER: Sri Dundu Manmohan, Sri P. Soma Shekar Reddy, Sri A.V. Raghu Ram, Sri P. Soma Shekar Reddy, learned counsel representing Sri P. Srikanth Rao and Sri P. Pavan Kumar Rao, Sri V.V.S. Ankith, learned counsel representing Sri A.V.K. Suryavara Prasad, Sri Gajanand Chakravarthi, learned counsel representing Sri Upadhyay Raghavender, Sri A.V.S. Siva Kartikeya, Sri Karan Talwar, Sri D.V. Pushpa Vardhan, learned counsel representing Sri T. Chaitanya Kumar, Ms. Syeda Sajida Samreen Fathima, learned counsel repres....
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....dgment of Punjab and Haryana High Court in Jatinder Singh Bhangu Vs. Union of India and others ((2024) 466 ITR 474 (P&H)), judgments of Telangana High Court in Venkataramana Reddy Patloola Vs. Deputy Commissioner of Income Tax and others ((2023) 468 ITR 181 (Telangana)), Shaik Sajid Vs. Assessment Unit, Income Tax Department and others (W.P.No.26885 of 2024), Kings Pride Infra Projects (P) Ltd., Vs. Deputy Commissioner of Income Tax ((2025) 176 taxmann.com 704 (Telangana)), Satyaprakash Chigurupati Vs. The Assistant Commissioner of Income Tax, Ward 6(1), Hyderabad (W.P.No.21063 of 2025 & batch) and Deloitte Consulting India (P) Ltd., Vs. Assessment Unit, Income Tax Department ((2025) 178 taxmann.com 781 (Telangana)), judgment of Himachal Pradesh High Court in Govind Singh Vs. Income Tax Officer ((2024) 165 taxmann.com 113 (Himachal Pradesh)), judgment of Gujarat High Court in Mansukhbhai Dahyabhai Radadiya Vs. Income Tax Officer, Ward 3(3)(5) ((2024) SCC OnLine Guj 4012), judgment of Jharkhand High Court in Shyam Sunder Saw Vs. Union of India and others ((2025) SCC OnLine Jhar 287), judgment of Calcutta High Court in Giridhar Gopal Dalmia Vs. Union of India and others (MAT No.1690 ....
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....ubmissions, they relied upon the judgment of the Bombay High Court in Caishen Enterprise LLP Vs. Assistant Commissioner, judgments of Madras High Court in Mark Studio India (P) Ltd., Vs. Income Tax Officer and Perur Builders (P) Ltd., Vs. Income Tax Officers, judgment of Gujarat High Court in Talati and Talati LLP Vs. Assistant Commissioner of Income Tax and judgment of Delhi High Court in T.K.S. Builders (P) Ltd., Vs. Income Tax Officer. 10. Learned counsel for the respondents submit that SLP(C). No. 027736 of 2023 and batch challenging the orders passed by this Court and other jurisdictional High Courts are pending before the Hon'ble Supreme Court, but no stay of the impugned judgments has been granted in favour of the revenue. 11. We have considered the submissions of the learned counsel for the parties and also the relevant factual assertion made by the petitioners that the impugned proceedings have been initiated by the JAO after coming into force of the Faceless Scheme with effect from 29.03.2022. The relevant details concerning individual petitioners are appended to this order and shall be treated as part of the order. They indicate the relevant assessment ....
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.... protected, as has been observed in paragraphs reference, is reproduced hereunder: been considered and protected, as has been observed in 36, 37 and 38 of the order which, for ready reference, is reproduced hereunder: 36. For all the aforesaid reasons, the impugned notices issued and the proceedings drawn by the neither tenable nor For all the aforesaid reason the respondent-Department is cable. The notices issued and the procedure depend being per se illegal, deserves to be and are accordingly set aside/quashed. As a consequence, all the impugned orders getting quashed, the consequential orders passed by the respondent-Department pursuant to the notices issued under Sections 147 and 148 would also get quashed and it is ordered accordingly. The mason we are quashing the consequential order is on the principles that when the initiation of the proceedings itself was procedurally wrong, the subsequent orders also gets nullified automatically 37. The preliminary objection raised by the petitioner is sustained and all these writ petitions stands allowed in this very jurisdictional issue. Since the impugned notices and orders are getting quashed on the point of jurisdic....