9911796707
TMI Blog2024 (8) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... with the Court observing that the so called corrected order had neither been issued nor served upon the assessee. HELD THAT:- AO had clearly lost sight of the fact that once the orders under Section 148 had been quashed, there existed no determination which could have been possibly revived, rectified or corrected. We take note of the settled position in law that when a prerogative writ issues or an order comes to be quashed, it would be deemed to have never existed in the eyes of law. See Church of South India Trust Association CSI Cinod Secretariat, Madras [ 1992 (4) TMI 183 - SUPREME COURT ] We note that the power under Section 154 could have been invoked provided an order capable of rectification existed in the eyes of law. However, onc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... direction quashing the reassessment proceedings for AY 2013-14 and all notices/orders in relation thereto. AND C. Issue a writ of and/or order and/or direction in the nature of prohibition commanding Respondents to forebear from giving effect to and/or taking any step whatsoever pursuant to and/or in furtherance of the impugned order dated 22.11.2022 for AY 2013-14; AND D. Without prejudice to the above, issue writ in the nature of certiorari or mandamus or any other appropriate writ, order or direction for quashing the Instruction No. 1/2022 [being F. No. 279/MISC./M-51/2022-ITJ] dated 11.05.2022 issued by Respondent No.4, to the extent it stipulates issuance of notice for A Y 2013-14 for being contrary to the provisions of the Act and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g in the present case is in violation of CBDT Instruction No. 01/2022 dated 11th May, .2022, wherein it has been clearly stated that notices in the cases pertaining to assessment years 2013-14, 2014-15 and 2015-16 cannot be issued, if the condition specified under Section 149 (1) (b) is not fulfilled namely that income alleged to have escaped assessment should be Rs. 50,00,000/- or more. 5. Consequently, as the impugned order under Section 148A(d) of the Act has been passed contrary to the CBDT Instruction No. 1/2022, the same is quashed. ( See: (2003) 5 SCC 528: Simplex Castings Ltd. v. Commissioner of Customs [Vishakapatnam], (2004) 3 SCC 488: 267 ITR 272 (SC): Commissioner of Customs v. Indian Oil Corporation Ltd., (2002) 10 SCC 64: Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law. 6. It was on a perceived interpretation of the aforesaid liberty that the Assessing Officer [AO] sought to invoke the powers conferred by Section 154 of the Act and issued the notices impugned herein. 7. In our considered opinion, the AO had clearly lost sight of the fact that once the orders under Section 148 had been quashed, there existed no determination which could have been possibly revived, rectified or corrected. We take note of the settled position in law that when a prerogative writ issues or an order comes to be quashed, it would be deemed to have never existed in the eyes of law. In the case of Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras (1992) 3 SCC 1, the Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h has been stayed would not be operative from the date of the passing of the stay order and it does not mean that the said order has been wiped out from existence. This means that if an order passed by the Appellate Authority is quashed and the matter is remanded, the result would be that the appeal which had been disposed of by the said order of the Appellate Authority would be restored and it can be said to be pending before the Appellate Authority after the quashing of the order of the Appellate Authority. The same cannot be said with regard to an order staying the operation of the order of the Appellate Authority because in spite of the said order, the order of the Appellate Authority continues to exist in law and so long as it exists, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 154 could have been invoked provided an order capable of rectification existed in the eyes of law. However, once the original reassessment orders came to be quashed, they would be deemed to have never existed. All that the review Court did was to accord liberty to the respondents to issue a fresh or rectified order. That would have necessarily entailed an order being framed anew and proceedings for reassessment commenced. In view of the aforesaid and the indisputable position in law which emerges we have no hesitation in coming to the conclusion that Section 154 could not have been possibly invoked. 9. Consequently, and for all the aforesaid reasons, we find ourselves unable to sustain the order impugned. The writ petition is allowed and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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