9911796707
TMI Blog2024 (11) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... ding - revenue would submit that much prior to the decisions of this Court in Hexaware [ 2024 (5) TMI 302 - BOMBAY HIGH COURT] as also in Siemens [ 2023 (9) TMI 552 - BOMBAY HIGH COURT] the petitioner in the present case has availed of an alternate remedy HELD THAT:- We find much substance in the contention as urged by Mr. Sharma on behalf of the revenue. Once the petitioner has availed of an alternate remedy as provided under the Act, namely, of a substantive appeal being filed, and if the assessment order as also the 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 and Sieme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court in Hexaware and Siemens (supra). Till the proceeding before the Appellate Authority or Revisionary Authority are decided, the impugned assessment order shall remain stayed. - G. S. KULKARNI AND SOMASEKHAR SUNDARESAN, J. Ms. Rutuja Pawar with Ms. Hetal Laghave for the Petitioner Mr. Akhileshwar Sharma for the Respondents P.C. 1. We have heard Ms. Pawar, learned counsel for the petitioner and Mr. Sharma, 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2024, and consequential demand and penalty notices for A.Y. 2016- 17 would stand covered by the decision of this Court in Hexaware Technologies Limited Vs. Assistant Commissioner of Income Tax Ors. as also the decision of the Division Bench in Siemens Financial Services Pvt. Ltd. Vs. Deputy Commissioner of Income Tax, Circle 8 (2)(1), Mumbai Ors., ( Siemens ) in regard to the applicability of Section 151 of the Act as the sanction has not been granted by the appropriate authority as specified under the said provision. 5. However, Ms. Pawar has fairly submitted that the petitioner has come before the Court after the petitioner had already filed an appeal against the impugned assessment order, as also the petitioner has filed a Review Applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... namely, of a substantive appeal being filed, and if the assessment order as also the 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 and Siemens (supra), 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. 8. Accordingly, we are of the opinion that the proceedings which are pending before the CIT(A) as also the Revisiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the impugned assessment order as also the notice issued under Section 148 if it is illegal and contrary to the law 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. In the aforesaid circumstances, we dispose of this petition by the following order: ORDER i) The petitioner shall pursue the proceedings before the CIT(A) against the impugned assessment order as also the proceedings before the Revisionary Authority. It is open to the petitioner to raise contentions in regard to the illegality of the notice issued to the petitioner under Section 148, in the light of the decisions of this Court in Hexaware and Siemens (supra). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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