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        Case ID :
        Income Tax

        The HC granted ad-interim relief, holding that the impugned...

        Ad-interim stay on Section 148 notices; AO lacked jurisdiction under Section 148A(b)/(d); Revenue ordered to deposit Rs.1,63,45,488

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC granted ad-interim relief, holding that the impugned notices and the assessment order dated 31.03.2022 are stayed and respondents, successors, subordinates and agents are restrained by injunction from taking further steps; prima facie the AO lacked jurisdiction to treat the Section 148 notice as a show-cause under Section 148A(b) or to pass an order under Section 148A(d), and no subsequent assessment has been completed. The court directed the Revenue to deposit Rs. 1,63,45,488 into court pending further orders, finding the recovery/adjustment from the petitioner prima facie impermissible and rejecting the Revenue's ITBA-based contention.
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                                  ActsIncome Tax
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