2022 (4) TMI 413

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.... learned advocates appearing for the parties. In this matter, petitioner has challenged the impugned order dated 27th September, 2021 under Section 147 read with Section 144 of the Income Tax Act, 1961 relating to Assessment Year 2013-2014 which is an appeallable order under Section 246A of the Income Tax Act, 1961. On perusal of the grounds taken in the writ petition, I find that actually p....

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....pport of his contention relies on a decision of the Delhi High Court in the case of Gurgaon Realtech Ltd. Vs. National Faceless Assessment Centre Delhi reported in (2021) 127 taxmann.com 726 (Delhi). On the proposition that the impugned assessment order is without jurisdiction and on perusal of the aforesaid decision, I find that in the said case subject matter of challenge in the said writ petiti....