3945 To 950-Wp-9954-2022 @ Ors.doc v. In View Of The Above, All Consequential Notices/Demands Issuedunder Section 156 Or 271 Of The Act Will Also Have To Be Quashed. Orderedaccordingly

IN THE HIGH COURT OF JUDICATURE AT BOMBAYDigitallysigned byPURTIPURTIPRASAD CIVIL APPELLATE JURISDICTIONPRASADPARABPARABDate:2023.10.0718:03:18+0530WRIT PETITION NO. 9954 OF 2022 Zentest Software Private Limited ….Petitioner V/s. Assistant Commissioner of IncomeTax, Circle 12 and Anr. …Respondents ALONGWITHWRIT PETITION NO. 11183 OF 2022ALONGWITHWRIT PETITION NO. 11566 OF 2022ALONGWITH WRIT PETITION NO. 11860 OF 2022 ALONGWITHWRIT PETITION NO. 11916 OF 2022ALONGWITH WRIT PETITION NO. 12314 OF 2022 ---- Mr. Niraj Sheth i/b Mr. Atul K. Jasani for Petitioner in WP No.9954/2022. Ms. Ritika Agarwal a/w Mr. Sandesh Salunkhe i/b Ace Legal for Petitionersin WP No. 11183/2022, WP No. 11566/2022, WP No. 11860/2022, WP No.11916/2022 and WP No. 12314/2022. Mr. Suresh Kumar for Respondents in WP No.9954/2022, WP No. 11183/2022, WP No. 11566/2022, WP No. 11860/2022, WP No. 11916/2022. Mr. Akhileshwar Sharma for Respondent in WP No. 12314/2022. ---- CORAM : K.R. SHRIRAM & NEELA GOKHALE, JJ. DATED : 4[th] OCTOBER 2023 P.C. : 1.These are Petitions which relate to Assessment Year 2016- 2017 or 2017-2018. 2.Counsels state that in all these Petitions the issue of impropersanction having been obtained has been raised among other grounds, in thepetition as well as during the hearing. Counsels state that the issue ofimproper sanction has been decided by this Court in the case of SiemensFinancial Services Private Limited v. Deputy Commissioner of Income Taxand Others[1], wherein the Court has held that for Assessment Year 2016-2017, the sanction should have been given under Section 151(ii) and notunder Section 151(i) of the Income Tax Act, 1961 (“the Act”) andconsequently the sanction is invalid. The Court has stated that in view ofthe invalid sanction, the notice issued itself will be invalid and has to bequashed. We would also add, if the notice has to be quashed, ifthere is an assessment order passed subsequently, thoseassessment orders having been passed relying on an incorrectsanction, will also have to be quashed. Ordered accordingly. 3.In view of the above, all consequential notices/demands issuedunder Section 156 or 271 of the Act will also have to be quashed. Orderedaccordingly. 4. All Petitions disposed. 5. Counsels further state that the findings in Siemens Financial 1 Writ Petition No. 4888 of 2022 Dated 25[th] August 2023. Services Private Limited (supra) will squarely apply to the Assessment Year2017-2018 as well. Therefore, all such notices issued for Assessment Year2017-2018, the assessment orders and the consequential orders are alsoquashed and set aside. 6. We clarify that all other grounds could be raised by the partiesat appropriate stage in any other proceeding. 7. In view of disposal of Petitions, pending interim application, ifany, also stands disposed of accordingly (NEELA GOKHALE, J.) (K.R. SHRIRAM, J.)