2021 (11) TMI 811

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....3918/2021 - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE RAJIV SHAKDHER AND HON&#39;BLE MR. JUSTICE TALWANT SINGH Petitioner Through: Mr. Sachit Jolly, Mr. Rohit Garg, Ms. Disha Jham, Ms. Mehak Sachdeva and Mr. Sohum Dua, Advocates. Respondents Through: Mr. Abhishek Maratha, Sr. Standing Counsel, Income Tax Department. RAJIV SHAKDHER, J.: (ORAL) [Court hearing convened via video-conferen....

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....ced by Mr. Jolly. 3.1. Mr. Maratha says that, he will revert with instructions on this aspect of the matter. 4. We may also note that although opportunity was given to the respondents/revenue to file a counter-affidavit in the matter; no affidavit has been filed, as yet. 5. List the matter for directions on 17.11.2021. 6. Interim order dated 05.08.2021 is made a....

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....tters, under Section 148 of the Income Tax Act, 1961 [in short "the Act"], and that these notice(s) will relate to the period prior to 30.06.2021. 2. 2(a) However, Mr. Jolly, vehemently, opposes the aforesaid submissions adverted by Mr Maratha. 3. To our minds, the impugned notice(s) issued under Section 148 of the Act cannot be sustained, as they were issued to entities [i.e., GE India Tech....