2020 (1) TMI 626

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....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 'the Act') dated 31.03.2019, relevant to the a....

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....nal 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 PCIT has indeed been obtained on 30.03.2019 pri....

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....pective 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 in the meantime, the demand that may be raised by....