Back
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
APARESH KUMAR SINGH, G.M.MOHIUDDIN
Rina Kumari – Appellant
Versus
Assessment Unit – Respondent
| Table of Content |
|---|
| 1. initiation of proceedings under the income tax act was challenged. (Para 2 , 3) |
| 2. submissions based on previous case judgments. (Para 4 , 10) |
| 3. the procedural flaw in initiating the proceedings was noted. (Para 12 , 13) |
| 4. ruled that proceedings initiated without proper jurisdiction are invalid. (Para 14) |
ORDER :
1. Ms. Akruti Agarwal, Mr. M.Shriraj, learned counsel representing M/s. R.S.Associates, Mr. Kailash Nath P.S.S., Mr. Thanneru Chaitanya Kumar, Mr. Chanda Sumanth, Mr. P.Soma Shekar Reddy, Mr. C.V.Narasimhan, learned counsel representing Mr. Mohd. Mukhairuddin, Mr. B.Krishna Reddy, Mr. A.V.Raghu Ram, Mr. V.Aneesh, Mr. A.V.A.Siva Kartikeya, Mr. Sashank Dundu, learned counsel representing Mr. Dundu Manmohan, Mr. Parikshith Kutur, Mr. S.Vijay Adithya, Mr. Pramod Maligi, Mr. B.Muralidar, learned counsel representing Mr. V.V.S.Ankith, Mr. M.Pranay Sagar, Mr. M.Mehdi Hussain, Ms. Sneha Asthana, Mr. Gopala Rao Amancharla V., Mr. Akshay Mantri, Mr. Chokkapu Neela Achyuth, Mr. Appasani Ram Dheeraj and Ms. P.Praneeta Sri, learned counsel representing Ms. Sheetal Srikanth, learned counsel for the petitioners.
Ms. J.Sunitha, Ms. Bokaro Sapna Reddy, Mr. N.Praveen Reddy, M
Judicial authority determines that proceedings initiated by tax authorities must comply with legal jurisdiction, especially after significant procedural changes.
Proceedings under Sections 148(A) and 148 initiated by the Jurisdictional Assessing Officer are quashed due to a lack of jurisdiction, reaffirming established legal principles against such practices ....
The court affirmed that proceedings initiated without jurisdiction under the Income Tax Act by the Assessing Officer post-e-Assessment Scheme are to be quashed, underscoring consistent legal preceden....
The Jurisdictional Assessing Officer lacked authority to initiate proceedings under the Income Tax Act post-Faceless Scheme implementation, reaffirming prior court rulings.
Jurisdiction for initiating proceedings under the Income Tax Act must comply with prescribed legal frameworks; failure to do so invalidates subsequent orders.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
