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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
APARESH KUMAR SINGH, G.M.MOHIUDDIN
Mohammed Ibrahim Ali – Appellant
Versus
Assessment Unit, National Faceless Assessment Centre, Income Tax Department, Ministry of Finance, Delhi – Respondent
| Table of Content |
|---|
| 1. challenge to initiation of proceedings under income tax act. (Para 2 , 5 , 11 , 12) |
| 2. petitioners argue based on precedent and judicial consistency. (Para 3 , 4 , 9 , 10 , 14) |
| 3. court observes prior decisions on jurisdictional issues. (Para 6 , 7 , 8 , 13) |
| 4. impugned proceedings quashed based on jurisdictional flaws. (Para 15) |
| 5. writ petitions disposed of without costs. (Para 16) |
ORDER :
Heard learned counsel - Mr. T. Chaitanya Kumar;Ms. Akruti Agarwal; Mr. Dundu Sashank for Mr. Dundu Manmohan and Mr. T.V.L. Narasimha Rao; Mr. Singam Srinivas Rao and Mr. Vighnesh Asawa for Mr. A.V.A. Siva Kartikeya; Mr. Santosh Sagar Kapilavai; Mr. Sheetal Srikanth; Mr. Paturi Rama Krishna; Ms. Sneha Asthana; Mr. Kailash Nath P.S.S.; Mr. Sandeep Sripada for Mr. Karan Talwar; Mr. P.Soma Shekar Reddy; Mr. Mohammed Rafi for Ms. Shaik Vaheeda Sushma; Mr. Parikshith Kutur; Mr. P. Rama Sharana Sharma; Mr. A.V. Raghu Ram; Ms. Syeda Sajida Samareen Fatima; Mr. S.N.S.R. Chinmai and Mr. M. Naga Deepak, appearing for petitioners.
Also heard Ms. J. Sunitha, Ms. Bokaro Sapna Reddy, Mr. N. Praveen Reddy, Mr. Vijhay K. Punna, Mr. K. Sudhakar Reddy, learned Senior Standing Counsel appearing for Inc
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 Jurisdictional Assessing Officer lacked authority to initiate proceedings under the Income Tax Act post-Faceless Scheme implementation, reaffirming prior court rulings.
Judicial authority determines that proceedings initiated by tax authorities must comply with legal jurisdiction, especially after significant procedural changes.
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....
Jurisdiction for initiating proceedings under the Income Tax Act must comply with prescribed legal frameworks; failure to do so invalidates subsequent orders.
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