9911796707
TMI Blog2024 (6) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... parties agreed that curtains on this issue are finally drawn by this Court in a batch of writ petitions decided by common order [ 2023 (9) TMI 951 - TELANGANA HIGH COURT] as held that the procedure to be followed by the respondent-Department upon treating the notices issued for reassessment being under Section 148A, the subsequent proceedings was mandatorily required to be undertaken under the substituted provisions as laid down under the Finance Act, 2021. In the absence of which, we are constrained to hold that the procedure adopted by the respondent- Department is in contravention to the statute i.e. the Finance Act, 2021, at the first instance. Secondly, it is also in direct contravention to the directives issued by the Hon ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2024, For the Respondents : Sri Vijhay K Punna, learned Senior Standing Counsel appears - Income Tax Department in W.P. Nos. 13867 and 13903 of 2024. COMMON ORDER (PER HON BLE SRI JUSTICE SUJOY PAUL) Sri A.V.A. Siva Kartikeya, learned counsel appears for the petitioner(s), Ms. B. Sapna Reddy, learned counsel representing Sri J.V. Prasad, learned Standing Counsel appears for the respondents - Income Tax Department in W.P. No. 13831 of 2024, Ms. J. Sunitha, learned Junior Standing Counsel appears for the respondents - Income Tax Department in W.P. No. 13864 of 2024, Sri Vijhay K Punna, learned Senior Standing Counsel appears for the respondents - Income Tax Department in W.P. Nos. 13867 and 13903 of 2024. 2. Regard being had to the similarity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stance. Secondly, it is also in direct contravention to the directives issued by the Hon ble Supreme Court in the case of Ashish Agarwal, supra. 36. For all the aforesaid reasons, the impugned notices issued and the proceedings drawn by the respondent-Department is neither tenable, nor sustainable. The notices so issued and the procedure adopted being per se illegal, deserves to be and are accordingly set aside/quashed. As a consequence, all the impugned orders getting quashed, the consequential orders passed by the respondent Department pursuant to the notices issued under Section 147 and 148 would also get quashed and it is ordered accordingly. The reason we are quashing the consequential order is on the principles that when the initiatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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