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TMI Blog2024 (11) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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. The proceedings which are pending before the CIT(A) as also the Revisionary proceedings, be decided considering the contentions of the petitioner namely as to whether the impugned assessment order as also the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia is filed praying for the following reliefs:- (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 the notice dated 19.04.2021 issued under section 148 of the erstwhile law ( Exhibit B ) which is now treated as deemed show cause notice under section 148A(b) in pursuance of issue letter dated 26.05.2022 ( Exhibit G ); the order dated 30.07.2022 passed under section 148A(d) ( Exhibit I ); the notice dated 30.07.2022 issued under section 148 ( Exhibit Jl ); the impugned order dated 31.05.2023 passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 31.05.2023 passed under section 147 r.w.s. 144 r.w.s. 144B ( Exhibit 01 ); the impugned notice of demand dated 31.05.2023 issued under section 156 ( Exhibit 02 ); (d) that pending the hearing and final disposal of the present petition, this Hon'ble Court may be pleased to stay the operation of the impugned order dated 31.05.2023 passed under section 147 r.w.s. 144B ( Exhibit 01 ); the impugned notice of demand dated 31.05.2023 issued under section 156 ( Exhibit 02 ). 3. At the outset, Mr. Jain would submit that the impugned order dated 31 May 2023 as also the impugned notice under Section 148 dated 30 July 2022 would stand covered by the decision of this Court in Hexaware Technologies Limited Vs. Assistant Commissioner of Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case has 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 should not have invoked 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. Mohanty 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. Mohanty on behalf of the rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that all matters which are pending before the 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 the pending proceedings as filed before the appropriate Appellate 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, which is pending. 11. However, we find substance in Mr. Jain s contention that if prima facie the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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