2024 (9) TMI 1934

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9-2024<br>Writ Petition No. 25308 And 25316 Of 2024 - -<br>Income Tax<br>HONOURABLE SRI JUSTICE SUJOY PAUL AND HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO Counsel for the Petitioner: Sri. Parikshith Kutur. Counsel for the Respondents: Ms. B. Sapna Reddy, Jr SC For Income Tax Department. COMMON ORDER (PER HON&#39;BLE SP,J) Sri K. Parikshith, learned counsel, appears for the petit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n by this Court in a batch of writ petitions, W.P. No. 25903 of 2022 and other connected matters, decided by common order dated 14.09.2023. The parties agreed that this matter may be disposed of in terms of the Common Order dated 14.09.2023. 5. This Court in the said order dated 14.09.2023 in W.P. No. 25903 of 2022, held as under: "35. In view of the aforesaid discussions, it is by now....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tices so issued and the procedure adopted 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 Section 147 and 148 would also get quashed and it is ordered accordingly. The reason we are quashing the consequential order ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tituted provisions, and this Court allowing the petitions only on the procedural flaw, the right conferred on the + Revenue would remain reserved to proceed further if they so want from the stage of the order of the Supreme Court in the case of Ashish Agarwal, supra. 39. No order as to costs." 6. In view of the consensus arrived, the impugned Show Cause notices and consequential orders passed i....