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TMI Blog2024 (12) TMI 1272X X X X Extracts X X X X X X X X Extracts X X X X ..... y this Court in Hexaware [ 2024 (5) TMI 302 - 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 proceedings, be decided considering the contentions of the petitioner namely as to whether the impugned assessment order as also the notice under Section 148 of the Act is illegal when tested on the law as declared by this Court in the aforesaid decisions. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtiorari or any other appropriate writ under Article 226 of the Constitution of India, calling for records pertaining to the impugned notice dated 20.04.2021 issued u/s 148 of the un-amended Act for AY 2014-15, which is deemed as a notice issued u/s 148A (b) (being EXHIBIT A Hereto) and after going into the validity and legality thereof to quash and set aside the same. (c) that this Hon ble Court be pleased to issue a writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ under Article 226 of the Constitution of India, calling for records pertaining to the impugned notice u/s 148A (b) dated 23.05.2022 for AY 2014-15, (being EXHIBIT C Hereto) and after going into the validity and legality thereof to quash and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ution of India, calling for records pertaining to the impugned demand notice dated 19.05.2023 issued by Respondent No. 4 (being EXHIBIT Q hereto) and after going into the validity and legality thereof to quash and set aside the same. (h) that this Hon ble Court be pleased to issue a writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ under Article 226 of the Constitution of India, calling for records pertaining to the impugned penalty notice dated 19.05.2023 issued by Respondent No. 4 (being EXHIBIT R hereto) and after going into the validity and legality thereof to quash and set aside the same. (i) that pending the hearing and final disposal of this petition the Respondents, their successors in office, su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Principal Chief Commissioner under Section 264 of the Income Tax Act. Ms. Anchlia has stated that both the proceedings are pending namely the appeal before the CIT(A), as also the Review proceedings before the Principal Chief Commissioner of Income Tax. He, however, submits that considering the decision of this Court being of the jurisdictional High Court in Hexaware (supra) and Rajan Dubey (supra), the present petition has been filed despite the petitioner s appeal and revision remaining pending. 5. Mr. Khanchandani, learned counsel for revenue would submit that much prior to the decisions of this Court in Hexaware as also in Rajan Dubey (supra), the petitioner in the present case has availed of an alternate remedy. It is hence su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 notice under Section 148 of the Act is illegal when tested on the law as declared by this Court in the aforesaid decisions. 8. We may observe that an approach ought not to be followed that when the appellate authority is already seized with the proceedings, we entertain writ petitions to adjudicate, what can certainly be adjudicated by the appellate authority, considering the said decisions of this Court. As rightly pointed by Mr. Khanchandani to entertain writ petitions in such circumstances, would create a situation that all matters which are pendi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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