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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
APARESH KUMAR SINGH, G.M.MOHIUDDIN
St Isaac Welfare Society – Appellant
Versus
Income Tax Officer (Exemption) – Respondent
| Table of Content |
|---|
| 1. initiation of proceedings under income tax act (Para 2) |
| 2. challenges based on jurisdiction and precedents (Para 3 , 4 , 5) |
| 3. court's reasoning on jurisdictional issues (Para 6 , 7 , 8 , 9 , 10 , 11 , 12 , 13) |
| 4. establishing jurisdiction as governed by previous judgments (Para 14) |
| 5. final order quashing proceedings and orders (Para 15 , 16) |
ORDER :
Heard learned counsels Sri Dundu Manmohan, Ms. K.Prabhabati representing learned counsel Sri A.V.Raghu Ram, Ms. Pragathi Mandapalle representing learned counsel Ms. Sneha Asthana, Sri P.Soma Shekar Reddy, Sri P.Venkata Prasad representing learned counsel Ms. Velgani Gayatri Priya, Sri Thanneru Chaitanya Kumar, Sri I.Sudhakar Reddy representing learned counsel Ms. Shaik Vaheeda Sushma, Sri Sheetal Srikanth, Sri M.Naga Deepak, Sri A.V.A.Siva Kartikeya, Sri K.Govinda Rao, Sri Santosh Sagar Kapilavai, Sri S.Vijay Adithya, Sri Upadhyay Raghavender, Sri Kailash Nath P.S.S., Ms. Akruti Agarwal, Sri Paturi Rama Krishna and Sri Prudhviraj Mattapally representing learned counsel Sri B.Muralidhar, appearing for the petitioners.
Also heard Ms. J.Sunitha, Ms. Bokaro Sapna Reddy, Sri N.Praveen Reddy, Sri Vijhay K. Punna, Sri K.Sudhakar
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.
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 ....
Judicial authority determines that proceedings initiated by tax authorities must comply with legal jurisdiction, especially after significant procedural changes.
Jurisdiction of the Income Tax Assessing Officer to issue notices post-Faceless Scheme's implementation is invalid as established by previous judgments, rendering subsequent orders quashed.
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