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TMI Blog2024 (7) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... would stand covered by the decision of this Court in Hexaware Technologies Ltd. ( 2024 (5) TMI 302 - BOMBAY HIGH COURT] . The impugned notices would be required to be held to be illegal and invalid. We, accordingly, allow this petition in terms of prayer clause (a). - G. S. KULKARNI SOMASEKHAR SUNDARESAN, JJ. For the Petitioner : Dr. K. Shivraman, Senior Advocate i/b. Mr. Shashi Bekal. For the Respondents : Mr. P. A. Narayanan. ORAL JUDGMENT (PER G. S. KULKARNI, J.):- 1. Rule. Rule made returnable forthwith. By consent of the parties, heard finally. 2. This writ petition under Article 226 of the Constitution of India, in the context of a notice issued to the petitioner under Section 148A (b) of the Income Tax Act, 1961 (for short, the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , this Hon'ble Court may be pleased to stay the operation of (i) Notice under section 148 of the Act dated April 12, 2024 (Ex-A); (ii) Order dated April 12, 2024, passed under section 148A (d) of the Act (Ex-B); (iii) Notice under section 148A (b) of the Act dated March 21,2024 (Ex-C). 3. At the outset, Dr. Shivraman, learned senior counsel for the petitioner would submit that the impugned notice as issued to the petitioner under Section 148A (b) of the Act as also the consequent order under Section 148A (d) and the notice issued to the petitioner under Section 148 of the Act, have been issued by the Jurisdictional Assessing Officer (for short, JAO ). It is submitted that in view of the faceless scheme notified under Section 151A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the petition would be required to be allowed on this short ground without delving on any other contention/ground raised by the petitioner in the present proceedings. Hence, the following order:- ORDER i. The writ petition stands allowed in terms of prayer clause (a) which reads thus:- (a) That this Hon'ble Court may be pleased to issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ, order or direction, calling for the records of the Petitioner's case and after going into the legality and propriety thereof, to quash and set aside (i) Notice under section 148 of the Act dated April 12,2024 (Ex-A); (ii) Order dated April 12, 2024, passed under section 148A (d) of the Act (Ex-B); (iii) Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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