Precedent applies; order under Section 148A(d) and notice under Section 148 quashed; petition disposed on limitation. HC held the petition is covered by a recent HC precedent; counsel for respondents concurred. The order passed under section 148A(d) and the notice issued ...
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Precedent applies; order under Section 148A(d) and notice under Section 148 quashed; petition disposed on limitation.
HC held the petition is covered by a recent HC precedent; counsel for respondents concurred. The order passed under section 148A(d) and the notice issued under section 148 are quashed and set aside. Any consequential notices or orders are likewise quashed. The petition is disposed of on the issue of limitation.
Counsel for the petitioner stated the issue is covered by this Court's recent judgment in Godrej Industries Ltd. v. Assistant Commissioner of Income Tax (Writ Petition No.450 of 2023, pronounced 28-02-2024); counsel for respondents agreed. The impugned order passed under Section 148A(d) of the Income Tax Act, 1961 and the notice issued under Section 148 were "quashed and set aside." Consequential notices or orders were likewise quashed and set aside. The petition was disposed on the ground of limitation only; petitioner is permitted to raise the remaining contentions independently in other matters if necessary.
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