2020 (1) TMI 626

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...., Sr. Adv. with Mr. Prakash Kumar, Ms. Monica Benjamin Mr. Sanjay Bansal and Ms. Rashmi Singh,Advs.   Respondent Through: Mr. Kunal Sharma, Sr. Standing counsel along with Mr. Parth Semwal, Jr. Standing counsel. CORAM: O R D E R 1. The petitioner has preferred the present writ petition to assail the notice issued under Section 148 of the Income Tax Act (hereinafter referred as 'th....

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....directed the respondents to produce the original records on the next date of hearing for perusal of this Court, including the approval obtained from the PCIT. We also permitted that the assessment proceedings may go on and the reassessment order may be passed, however, the same was not to be given effect. 3. The respondents have produced the original record which shows that the approval of the ....

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....ail the notice under Section 148 of the Act irrespective of the fact that the assessment order has been passed, Mr. Balbir Singh, on instruction states that the appellant would be satisfied, if the appellant is permitted to raise all its pleas before the CIT (A), including in relation to the validity of the notice issued under Section 148 of the Act which may be decided on merits. He submits that ....