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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
APARESH KUMAR SINGH, G.M.MOHIUDDIN
Venkatalaxmi Motors Rep. By Its Proprietor Racharla Kamalakar Rao – Appellant
Versus
Assessment Unit, National Faceless Assessment Centre, Income Tax Department, Ministry Of Finance – Respondent
| Table of Content |
|---|
| 1. challenge to initiation of proceedings under income tax act (Para 2) |
| 2. petitioners argue precedent set by previous judgments (Para 3 , 4) |
| 3. court's examination of jurisdiction and procedural validity (Para 5 , 7 , 8 , 9 , 10 , 11 , 12 , 13) |
| 4. established lack of jurisdiction for jao actions (Para 14) |
| 5. writ petitions allowed; impugned notices quashed (Para 16) |
ORDER :
Heard learned counsels- Sri Thanneru Chaitanya Kumar, Sri P.Soma Shekar Reddy, Sri Mohd. Mukhairuddin representing learned counsel- Sri Md. Shabaz, Sri K.Govinda Rao, Sri S.Vijay Adithya, Sri K.Parikshith, Sri A.V.A.Siva Kartikeya, Ms. K.Prabhabati representing learned counsel- Sri A.V.Raghu Ram, Sri T.V.L.Narasimha Rao, Sri Koteswara Rao Kondapalli representing learned counsel- Sri Paturi Rama Krishna, Sri Santosh Sagar Kapilavai, Sri Dundu Manmohan, Ms. Akruti Agarwal, Sri P.Rama Sharana Sharma, Ms. Pragathi Mandapalle representing learned counsel- Ms. Sneha Asthana and Ms. Ayyagari Jayashree, appearing for the petitioners.
Also heard Ms. J.Sunitha, Ms. Bokaro Sapna Reddy, Sri N.Praveen Reddy, Sri Vijhay K. Punna, Sri K.Sudhakar Reddy, learned Senior Standing Counsels appearing for the Income Tax Dep
The Jurisdictional Assessing Officer lacked authority to initiate proceedings under the Income Tax Act post-Faceless Scheme implementation, reaffirming prior court rulings.
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....
Judicial authority determines that proceedings initiated by tax authorities must comply with legal jurisdiction, especially after significant procedural changes.
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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