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TMI Blog2024 (10) TMI 1583X X X X Extracts X X X X X X X X Extracts X X X X ..... he notices issued to the petitioner prior thereto under Section 148A and under Section 148 are contrary to the substantive provisions of Section 151A and Section 151 of the Act, as interpreted by this Court in Hexaware [ 2024 (5) TMI 302 - BOMBAY HIGH COURT] and Siemens [ 2023 (9) TMI 552 - BOMBAY HIGH COURT] the Appellate Authority as also the Revisionary Authority, being bound by the said decisions of the jurisdictional High Court, need to consider such legal position. Thus, the petitioner is not precluded from raising all such contentions, as raised before us in the present proceedings, before the said authority. Accordingly, we are of the opinion that the proceedings which are pending before the CIT (A) as also the Revisionary proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w laid down by this Court in Hexaware and Siemens (supra), the same ought not to be given effect, till the appellate proceedings and revisionary proceedings are decided. - G. S. KULKARNI FIRDOSH P. POONIWALLA, JJ. For the Petitioner : Mr. T. M. Phadke,. For the Respondents : Mr. Arjun Gupta,. P.C. 1. We have heard Mr. Phadke, the learned Counsel for the Petitioner and Mr. Gupta, the learned Counsel for the Respondents. 2. Reply affidavit on behalf of respondents is tendered. 3. This petition under Article 226 of the Constitution of India is filed praying for the following reliefs:- (a) Hold, adjudge and declare that the impugned order issued under section 148A (d) of the Act dated 06.04.2022 (Exhibit C), the impugned notice issued under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final hearing and disposal of the present petition, to stay the operation and implementation of the impugned order issued under Section 148A (d) of the Act dated 06.04.2022 (Exhibit C), the impugned notice issued under section 148 of the Act dated 07.04.2022 (Exhibit D) and the impugned assessment order passed under Section 147 read with Section 144 and 144B of the Act dated 09.02.2024 (Exhibit G) for the Assessment Year 2018-19; (f) Ad-interim relief in terms of prayer Clause (e); (g) Direct the Respondents to bear the costs of the present petition; (h) Pass such further orders and/or grant such other reliefs as this Hon ble Court may deem fit in the interests of justice. 4. At the outset, Mr. Phadke, would submit that the impugned assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availed of an alternate remedy. It is hence submitted that in the facts of the case it would be appropriate that the statutory remedy which is already availed by the petitioner, be pursued by the petitioner and not invoke the extraordinary jurisdiction of this Court under Article 226 by filing this petition, merely because the aforesaid decisions are rendered by this Court. In other words, Mr. Gupta s submission is that the decision of this Court in Hexaware and Siemens (Supra) are bound to be taken into consideration by the Appellate Authority as also by the Revisional authority in the adjudication of the pending proceedings. 7. We find much substance in the contention as urged by Mr. Gupta on behalf of the Revenue. Once the petitioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Authority, and which are supposed to be decided in accordance with law involving issues on applicability of the decisions of this Court in disposing of the proceedings, would be required to be entertained by this Court. Certainly, such approach cannot be adopted by the Court. We are hence of the opinion that it would be appropriate that the assessee pursues such pending proceedings as already filed before the appropriate Appellate Authority or Revisionary Authority. 10. Accordingly, we are not persuaded to entertain the present proceedings which assail the assessment order when appeal is already filed by the petitioner as also the revision proceedings are pending. 11. However, we find substance in Mr. Phadke s contention that if p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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