9911796707
TMI Blog2023 (9) TMI 1555X X X X Extracts X X X X X X X X Extracts X X X X ..... smuch as the appellant was not granted opportunity of personal hearing - HELD THAT:- Since the jurisdictional error goes to the root of the matter, it is but appropriate that such an issue is decided by the Court. For such purpose, an affidavit would be required to be filed by the department as the matter cannot be disposed of based on oral submissions. Therefore, we are of the view that the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s intra-Court appeal by the writ petitioner is directed against an order dated 2nd August, 2023 in W.P.A. 17312 of 2023. The said writ petition was filed by the appellant challenging an order passed under section 148A(d) of the Income Tax Act, 1961 (for brevity the Act ) dated 12th April, 2023 pursuant to the assessment year 2019- 2020 and the consequential notice issued under section 148 of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Bench did not consider the jurisdictional issue as regards the violation of the notification dated 29th March, 2023 inasmuch as the authority did not abide by the requirements of section 144B of the Act but disposed of the writ petition holding that there was violation of principles of natural justice and the matter was remanded back to the assessing officer to pass a fresh order after affordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Bombay in Writ Petition (L) No. 11036 of 2023 dated 2nd May, 2023, wherein the Court considered a similar issue and granted an interim relief on the prima facie ground that the jurisdictional assessing officer had no jurisdiction to issue the notice and the notice ought to have been issued in a faceless manner in terms of section 151A of the Act. 6. Mr. Prithu Dudhoria, learned senior standing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sider as to the contentions raised by the appellant in this appeal along with the grounds, which were canvassed in the writ petition. 8. In the light of the above, the impugned proceedings initiated by the assessing officer shall remain stayed including the latest notice issued dated 18th September, 2023 fixing the date of personal hearing on 25th September, 2023 (today) at 3.00 pm. till disposal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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