Hon'ble Telangana High Court has quashed all orders passed u/s 148(d) and all consequential notices issued u/s 148 of the Income Tax Act, 1961passd /issued after 28.3.2022 / 29.3.2022.


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	Blog Categories All Article (1) Case Laws (21) Case Laws (0) Notification (5) Query (2) Ravi Dutt Sharma (5) Income Tax > Case Laws Hon'ble Telangana High Court has quashed all orders passed u/s 148(d) and all consequential notices issued u/s 148 of the Income Tax Act, 1961passd /issued after 28.3.2022 / 29.3.2022. Category: Case Laws , Posted on: 17/09/2023 , Posted By: CA Rajiv Kumar Jain Visitor Count:667 What is special: Very special. What is that: Hon'ble Telangana High Court has quashed all orders passed u/s 148(d) and all consequential notices issued u/s 148 of the Income Tax Act, 1961passd /issued after 28.3.2022 / 29.3.2022. Citation: Batch of writ petitions in the case titles Kankanala Ravindra Reddy vs. ITO, Telangana before Telangana High Court. Date of order:14.9.2023 Facts (1) Jurisdictional AOs (JAO) issued reassessment notices for AY 2013-14 and subsequent assessment years u/s 148 between 1.4.2021 to 30.6.2021. (2) Hon'ble Supreme Court, vide Order passed in the case of Ashish Agarwal on 4.5.2022 (2022) 444 ITR 1 (SC) (3) Supreme Court validated all such notices but directed that further proceedings shall be carried out in accordance with the amended provisions of law and more particularly law amended by the Finance Act, 2021 w.e.f. 1.4.2021. (4) Supreme Court was never entered that the further proceedings be carried out in accordance with the provisions stood before 1.4.2022. (5) After validation of notices u/s 148 by deeming the same SCN u/s 148(b) the JAOs issued - * letters providing opportunity u/s 148(b), passed orders u/s 148(d), issued notices u/s 148. (6) The above notices and orders were assailed before Telangana High Court. Grounds of grievance: That the proceedings of above notices and orders should have been carried out in faceless manner in accordance with the following provisions: (1) Faceless Jurisdiction of Income Tax Authorities Scheme, 2022 noticed u/s 130(1) and 130(2) of the Act on 28.3.2022. (2) e-assessment of Income Escaping Assessment Scheme, 2022 notified u/s 151A of the Act on 29.3.2022. (3) section 144B of the Act. Held: (1) Para 35 of the order * The subsequent proceedings have been carried out in contravention to the provisions of amendments made by the Finance Act, 2021. * The subsequent proceedings have been carried out in contravention of directions of SC in the case of Ashish Agarwal (supra) that such proceedings shall be carried out in accordance with the provisions amended w.e.f 1.4.2021. (2) Para 32 of the Order: If statute provides a thing to be done in a particular manner following a particular procedure, it shall have to be done in the same manner in accordance with the provisions of law without deviating from the prescribed procedure. Law relied upon on this respect:* * Municipal Corporation Greater Mumbai vs. Abhilash Lal & Others, 2020 13 SCC 234. * Chandra Kishore Jha vs. Mahaveer Prasad & Others, 1999 8 SCC 266. * Opto Circuit India Ltd. vs. Axis@ Bank Ltd. , 2021 6 SCC 707. * Union of India vs. Mahesh Singh, CAP. 4807 of 2022. * Tata Chemicals Ltd. vs. Commissioner of Customs (Preventive), Jam Nagar, 2015 11 SCC 628. * Cherrukurimani vs. Chief Secretary of Government of Andhra Pradesh, 2015 13 SCC 722. (3) Para 36 of the Order: * Orders passed u/s 148(d) by JAOs are quashed. * Notices issued u/s 148 by JAOs are quashed. When initiation of the proceedings are procedurally wrong, the subsequent orders get nullified automatically. Link to download* https://cavinaymittal.com/Image/Kankanala-Ravindra-Reddy-Vs-ITO-Telangana-High-Court.pdf Disclaimer: The content of the blog does not create any responsibility of the firm / its authorized persons whose website is being accessed. The blog is not for legal use. Kindly verify the correctness of data/contents from your own sources. This is only for information purpose. Add a Comment Name: Your Comment: View Comments (0)

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