2024 (5) TMI 1453

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..... ce, is in violation of Section 151A - As held by this Court in Hexaware Technologies Limited ( 2024 (5) TMI 302 - BOMBAY HIGH COURT ) this notice will be invalid. Mr. Singh agrees. Therefore, the notice issued u/s 148 of the Act is hereby quashed and set aside. In case any re-assessment order is passed, the same also will stand quashed. So also, consequential demand notices or penalty notices will .....

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..... ce will be invalid. Mr. Singh agrees. 3 Therefore, the notice dated 31st March 2023 issued under Section 148 of the Act is hereby quashed and set aside. In case any re-assessment order is passed, the same also will stand quashed. So also, consequential demand notices or penalty notices will also stand quashed and set aside. 4 Petition disposed accordingly. 5 Whichever contention raised in the peti .....

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