2022 (4) TMI 1323

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....dents : Ms. Vibhooti Malhotra, Senior Standing Counsel, Mr. Shaliendra Singh, Junior Standing Counsel with Mr. Udit Sharma, Advocate for Income Tax Department JUDGMENT D.N. PATEL, CHIEF JUSTICE (ORAL) Proceedings have been conducted through video conferencing. W.P.(C) 7334/2021 & CM APPL. 23093/2021 (Stay) 1. Present writ petition has been preferred seeking the following reliefs:- "a). issu....

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....nt dated 15.12.2021, passed by a Division Bench of this Court in W.P.(C) 6176/2021. Learned counsels appearing on behalf of the Respondents, on a pointed query, do not dispute the said position. 4. We have perused the judgement, relied upon by the learned counsel for the Petitioner and find merit in the submission that the judgment squarely covers the issue arising in the present writ petition. ....