2022 (4) TMI 461

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....and Mr. Arta Trana Panda, Advocates. Respondents: Mr. Puneet Rai and Ms. Adeeba Mujahid And Mr. Karan Pandey, Advs. ORDER Present writ petition has been filed challenging the notice dated 31st March, 2021 issued under Section 148 of the Income Tax Act, 1961 (for short 'Act') and order disposing of objections dated 8th December, 2021 for the Assessment Year 2014-15. Learned senior counsel for....

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....ot available at the time of assessment in front of the Assessing Officer." Per contra, learned counsel for the respondents-revenue states that there has been suppression of facts by the petitioner inasmuch as it was not disclosed during the original assessment proceeding as well as in the replies to the notice under Section 142(1) and in the writ petition that Mr. Gaurav Dalmia was a common dire....