9911796707
TMI Blog2024 (1) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... BOMBAY HIGH COURT - TMI X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Act. Learned counsel for the petitioner submits that the case is fully covered by the decisions of this Court at Principle Seat in Writ Petition No. 4888 of 2022 [Siemens Financial Services Pvt. Ltd. .vs. Deputy Commissioner of Income Tax and others], decided on 25.08.2023 and in Writ Petition No. 5102/2022 [Crompton Greaves Consumer Electrical Ltd. .vs. Assistant Commissioner of Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue of alternative remedy, the coordinate Bench of this Court in Arvind Sahdeo Gupta vs. Income Tax Officer, Ward-1 and Ors. (W.P. No.4793 of 2021) has observed that if a jurisdictional issue is raised and the controversy is purely a legal one which does not involve any disputed question of fact, then the writ petition does not deserve to be thrown out threshold. The decision of the Apex Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 151(i) of the Act. Relying upon the said decision in Crompton Greaves Consumer Electrical Ltd. (Supra) which related to the assessment year 2016-17, the Division Bench of this Court has quashed order under Section 148 A (d) as well as notice under Section 148 of the IT Act, since the authority which sanctioned issuance of order under Section 148 A (d) was the one under Section 151(i) and not u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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