TaxTMI 
TaxTMI 
2026 (8) TMI 50
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....stion the correctness of the order passed in writ proceedings. 2. The writ petitions were disposed of setting aside the proceeding initiated, taking note of the proceedings pending before the Apex Court. 3. Learned counsel Sri Tirumalesh M. appearing on behalf of the department submits that present proceedings will have to be relegated to the learned Single Judge taking note of the observations made by the Apex Court in the case of Income Tax Officer V. Tej Pratap Singh reported in [2026] 185 taxmann.com 1007 (SC). 4. Attention is drawn to the judgment passed in W.A.No.363/2026 and submits that the matter may be disposed of accordingly. Observations made by the Coordinate Bench of this Court in WA.No.363/2026 from paragraph No.3 on....
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....6. It is also asserted that the amendment to Section 279 of the Income Tax Act, 2025 is to bring it in consonance with the newly inserted Section 147A of the IT Act, thereby implying that the "Assessing Officer" for the purposes of Sections 280 and 281 of the Income Tax Act, 2025 shall mean to be an Assessing Officer other than the NFAC or any assessment unit referred to in Section 273(3). The amended Section 279 reads as follows: 71. In section 279 of the Income-tax Act, after sub-section (2), the following subsection shall be inserted, namely: -- '(3) The "Assessing Officer" for the purposes of sections 280 and 281 shall mean to be an Assessing Officer other than the National Faceless Assessment Centre or any assessment unit refe....
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....er contentions have also been raised by both sides, which we do not consider it necessary to advert to at this stage in light of the order we propose to pass. In the facts of the present batch, we are of the considered view that it is not necessary for this Court to examine the merits of the rival submissions concerning the correctness of the impugned judgments or the scope of the competing precedents at this juncture. 21. It appears to us that the assessees would be entitled to challenge the amending provisions as elaborated upon heretofore, for which it would only be appropriate to relegate them to the jurisdictional High Courts. All contentions raised before us, as well as any other grounds available to them to question the impu....
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....all be an interim stay of further assessment/reassessment proceedings pursuant to the impugned notices, subject to such terms and conditions as may be imposed by the High Courts. 28. The High Courts are requested to decide the matters preferably by 30.09.2026. Learned counsel for the parties undertake to extend full cooperation to the High Courts in this regard. No adjournments may be granted by the High Courts on mere asking of the parties." 4. Learned counsel appearing for the parties seek disposal of the above writ appeal in terms of the order passed by the Hon'ble Apex Court, referred to above. Further, learned counsel appearing for the respondent/assessee seeks liberty to lay challenge to Section 147A of the Act i....
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....to the respondent/assessee to lay challenge to Section 147A of the Act, keeping open all the contentions of the parties, including the observations made by the Hon'ble Apex Court in order dated 04.05.2026 in SLP(C).No.8456/2025 and Connected Appeals. 7. Hence, the following: ORDER a) Writ appeal is allowed. b) Order passed by the learned Single Judge dated 13.10.2025 in W.P.No.30496/2025 is set aside. c) Liberty is granted to the respondent/ assessee to lay challenge to section 147A of the Act as introduced by Act No.4 of 2026 or to any other connected or consequential provisions, within four weeks from today. d) The appellant/Revenue is granted three weeks thereafter to file additio....