9911796707
TMI Blog2024 (12) TMI 1272X X X X Extracts X X X X X X X X Extracts X X X X ..... ate writ under Article 226 of the Constitution of India, calling for records pertaining to the impugned instruction dated 11.05.2022 (being EXHIBIT 'B' hereto) and after going into the validity and legality thereof to quash and set aside the same to the extent it is contrary to section 149 of the Act and not in line with the decision of the Hon'ble Apex Court in UOI & Ors. vs. Ashish Agarwal (Supra); (b) that this Hon'ble Court be pleased to issue a writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ under Article 226 of the Constitution of India, calling for records pertaining to the impugned notice dated 20.04.2021 issued u/s 148 of the un-amended Act for AY 2014-15, which is deemed as a notice issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nature of Certiorari or any other appropriate writ under Article 226 of the Constitution of India, calling for records pertaining to the impugned order dated 19.05.2023 passed by Respondent No. 4 u/s 147 t/w 144B of the Act for the AY 2014-15 (being EXHIBIT 'P' hereto) and after going into the validity and legality thereof to quash and set aside the same. (g) that this Hon'ble Court be pleased to issue a writ of Centiorari or a writ in the nature of Certiorari or any other appropriate writ under Article 226 of the Constitution of India, calling for records pertaining to the impugned demand notice dated 19.05.2023 issued by Respondent No. 4 (being EXHIBIT 'Q" hereto) and after going into the validity and legality thereof to quash and set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision Bench in Rajan Pradeepkumar Dubey vs. Income Tax Officer Ward 3-2, Kalyan & Ors. Writ Petition No. 11166 of 2024 decided on 12 August, 2024 ("Rajan Dubey") 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. 4. However, Ms. Anchlia has fairly submitted that the petitioner has come before the Court after the petitioner had already filed an appeal against the impugned order, as also the petitioner has filed a Review Application before the Principal Chief Commissioner under Section 264 of the Income Tax Act. Ms. Anchlia has stated that both the proceedings are pending namely the appeal before the CIT(A), as al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereto 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 Rajan Dubey (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 raising all such contentions, as raised before us in the present proceedings, before the said authority. 7. Accordingly, we are of the opinion that the proceedings which are pending before the CIT(A) as also the Revisionary proceedings, be decided considering the contentions of the petitioner namely as to whether the impugned assessment ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht 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 petitioner to raise contentions in regard to the illegality of the notice issued to the petitioner under Section 148, in the light of the decisions of this Court in Hexaware and Rajan Dubey (supra). ii) Till the proceeding before the Appellate Authority or Revisionary Authority are decided, the impugned assessment order shall remain stayed. iii) All contentions of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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