2019 (7) TMI 1039

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....or the Respondent/s : Mr. Rishi Raj Sinha, Adv. ORAL JUDGMENT MR. JUSTICE JYOTI SARAN Heard Mr. D.V. Pathy learned counsel for the petitioner and Ms. Archana Sinha learned Senior Standing counsel for the Income Tax Department who opposes the writ petition which questions the notice dated 30.03.2017 issued by the Assistant Commissioner, Income Tax in purported exercise of power vested under Sect....

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....red on their behalf when the matter was taken up before this Court on 13.12.2017, learned counsel for the petitioner in reference to the said order, submitted that some counsel had accepted notice on behalf of the department. The position is disputed because while the memo of parties records no appearance of respondent counsel but the ordersheet records acceptance of notice. We do not intend to go....

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....e of power under Section 144/148/143(3) of 'the Act' on 20.12.2017 i.e while the interim order staying further proceedings passed by this Court on 13.12.2017 was in operation. On this simple note that the assessment order dated 20.12.2017 was passed in violation of the interim order dated 13.12.2017 and without examining the same on merits, we hold the order dated 20.12.2017 of the Assistant Comm....