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TMI Blog2024 (5) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment u/s 151 - According to Petitioners, the notice could have been issued only by the Faceless Assessing Officer ( FAO ) not issued by the Jurisdictional Assessing Officer ( JAO ) - HELD THAT:- These petitions will be covered by the judgment passed in Hexaware Technologies Limited [ 2024 (5) TMI 302 - BOMBAY HIGH COURT ] Counsels for respective Respondent concur. In some of the petitions, the ground of notice being invalid since it was not in accordance with the scheme framed u/s 151A of the Income Tax Act, 1961 was raised orally. Since we have held in the judgment in Hexaware Technologies Limited [ 2024 (5) TMI 302 - BOMBAY HIGH COURT ] that such a notice will be invalid, certainly those Petitioners should also be given the benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2024. Mr. J. D. Mistri, Senior Advocate a/w Mr. Madhur Agrawal i/b Mr. Atul K. Jasani for Petitioner in WP/1882/2023. Mr. J. D. Mistri, Senior Advocate i/b Mr. Nishit Gandhi for Petitioner in WPL/17314/2023. Mr. Madhur Agrawal a/w Mr. Sameer Dalal for Petitioner in WP/3969/2022. Mr. Sukhsagar Syal i/b Mr. Atul K. Jasani for Petitioner in WP/3987/2022, WPL/27151/2022, WP/1602/2023, WP/1663/2023, WP/1681/2023 WP/2412/2023. Mr. Devendra H. Jain a/w Ms. Radha Halbe for Petitioner in WP/4067/2022, WP/4293/2022, WP/4724/2022, WP/5274/2022, WPL/13431/2024 WPL/10281/2024. Ms. Radha Halbe for Petitioner in WP/5816/2022, WP/6030/2022 WP/14531/2022. Ms. Ritika Agrawal a/w Mrs. Ayesha Ansari, Ms. Rachna Bhanushali i/b M/s. Acelegal for Petitioner in W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Florencia D Souza for Petitioner in WP/856/2023, WP/1503/2023, WPL/13993/2023, WPL/32788/2023, WPL/8210/2024 WPL/8324/2024. Mr. Mandar Vaidya for Petitioner in WP/2439/2023 WP/5028/2023. Mr. Gautam Thacker a/w Mr. Sameer Dalal for Petitioner in WP/1266/2023. Mr. Rahul Hakani i/b Ms. Niyati Mankad for Petitioner in WPL/2950/2023, WPL/3143/2023 WPL/12052/2023. Mr. Rahul Hakani for Petitioner in WP/5573/2022. Mr. Shashi Bekal for Petitioner in WP/3049/2023 WP/3057/2023. Mr. Anuj Kisnadwala a/w Mr. Govind Javeri for Petitioner in WP/3322/2023. Mr. Jitendra Singh for Petitioner in WPL/4370/2023. Mr. Fenil Bhatt i/b Mint and Confreres for Petitioner in WPL/11238/2023. Mr. Madhur Agrawal a/w Ms. Priyanka Bora for Petitioner in WP/135/2024, WP/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5104/2022. Mr. Arjun Gupta for Respondents-Revenue in WPL/12815/2024 WPL/38596/2022. Mr. P. C. Chhotaray for Respondents-Revenue in WP/1663/2023. Ms. Shreya Singhi i/b Ms. Sushma Nagaraj for Respondents-Revenue in WP/2565/2023, WP/3715/2023, WPL/13993/2023, WPL/17314/2023 WP/135/2024. Ms. Sushma Nagaraj for Respondents-Revenue in WP/5028/2023. Mr. Siddharth Chandrashekhar for Respondents-Revenue in WPL/2950/2023, WP/138/2024 WP/143/2024. Mr. Subir Kumar a/w Mr. Abhinav Palsikar for Respondents-Revenue in WP/3057/2023 WPL/12052/2023. Mr. N. C. Mohanty for Respondents-Revenue in WPL/358/2023 WPL/11041/2023. Ms. Samiksha Kanani for Respondents-Revenue in WPL/32788/2023, WP/14900/2022, WP/14902/2022, WP/14901/2022, WP/1882/2023 WPST/13314/2024. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 4. In some of the petitions, the ground of notice being invalid since it was not in accordance with the scheme framed under Section 151A of the Income Tax Act, 1961 was raised orally. Since we have held in the judgment in Hexaware Technologies Limited (supra) that such a notice will be invalid, certainly those Petitioners should also be given the benefit of decision taken by this Court. 5. In the circumstances, the notices issued in these petitions by the JAO under Section 148 of the Act are hereby quashed and set aside. In case any reassessment orders are passed, the same also will stand quashed and set aside. So also, the consequential demand notices or penalty notices, if any, will also stand quashed and set aside. 6. Petitions dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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