Telangana HC Quashes Reassessment Notices Due to Jurisdictional Defect in Proceedings

Satya Prakash Chigurupati Vs ACIT (Telangana High Court) The Telangana High Court disposed of a batch of writ petitions challenging notices issued under Section 148A of the Income-tax Act, 1961, as well as assessment orders passed under Section 147 of the Act. Since the issues involved in all the petitions were similar, the matters were heard together. During the hearing, counsel appearing for both the petitioners and the Income Tax Department submitted that the controversy raised in the present cases had already been considered by a Division Bench of the High Court in W.P. No. 26304 of 2024, ...