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TMI Blog2024 (10) TMI 1583X X X X Extracts X X X X X X X X Extracts X X X X ..... d order issued under section 148A (d) of the Act dated 06.04.2022 (Exhibit C), the impugned notice issued under Section 148 of the Act dated 07.04.2022 (Exhibit D) and the impugned assessment order passed under Section 147 read with Section 144 and 144B of the Act dated 09.02.2024 (Exhibit G) are wholly without jurisdiction, arbitrary and illegal; (b) Issue a writ of Certiorari or a writ in the nature of certiorari or any other writ, order or direction, quashing the impugned order issued under section 148A (d) of the Act dated 06.04.2022 (Exhibit C), the impugned notice issued under Section 148 of the Act dated 07.04.2022 (Exhibit D) and the impugned Assessment Order passed under Section 147 read with Section 144 and Section 144B of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fs as this Hon'ble Court may deem fit in the interests of justice." 4. At the outset, Mr. Phadke, would submit that the impugned assessment order dated 9th February, 2024 as also the impugned notice under Section 148 dated 7th April, 2022 would stand covered by the decision of this Court in Hexaware Technologies Limited Vs. Assistant Commissioner of Income Tax & Ors. as also the decision of the division Bench in Siemens Financial Services Pvt. Ltd. Vs. Deputy Commissioner of Income Tax, Circle 8 (2)(1), Mumbai & Ors.,("Siemens") in regard to the applicability of Section 151 of the provisions of the Act as the sanction has not been granted by the appropriate authority as specified under the said provisions. 5. However, Mr. Phadke, has fai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the pending proceedings. 7. We find much substance in the contention as urged by Mr. Gupta on behalf of the Revenue. Once the petitioner has availed of an alternate remedy as provided under the Income Tax Act, namely of a substantive appeal being filed, and if the assessment order as also the notices issued to the petitioner prior thereto under Section 148A and under Section 148 are contrary to the substantive provisions of Section 151A and Section 151 of the Act, as interpreted by this Court in Hexaware and Siemens (supra), the Appellate Authority as also the Revisionary Authority, being bound by the said decisions of the jurisdictional High Court, need to consider such legal position. Thus, the petitioner is not precluded from raisin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s already filed by the petitioner as also the revision proceedings are pending. 11. However, we find substance in Mr. Phadke's contention that if prima facie the petitioner is correct that the impugned assessment order as also the notice issued under Section 148 if it is illegal and contrary to the law laid down by this Court in Hexaware and Siemens (supra), the same ought not to be given effect, till the appellate proceedings and revisionary proceedings are decided. In the aforesaid circumstances, we dispose of this petition by the following order: ORDER i) The petitioner shall pursue the proceedings before the CIT (A) against the impugned assessment order as also the proceedings before the Revisionary Authority. It is open to the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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