2019 (2) TMI 1446

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....st the notice of demand issued under Section 156 of the Income Tax Act pursuant to the assessment order relating to the Assessment Year 2016- 2017. Against the assessment order which is available on record as a part of Annexure P/1, undisputedly the petitioner has preferred an appeal on the prescribed form no. 35 to the Commissioner of Income Tax (Appeals), Bhopal. The petitioner has also filed a....

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....354 ITR 177 - Sanjay Kumar Sahu Vs. Income Tax Officer and Others and an unreported Division Bench decision of this Court rendered in W.P. No. 3070/2012 on 02.05.2012. After hearing learned counsel for the petitioner at length, we are of the considered opinion that we should refrain ourselves from making any observation which may prejudice either the petitioner or revenue either way since admitte....