2022 (5) TMI 232

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....#39;BLE MR. JUSTICE DINESH KUMAR SHARMA Petitioner: Mr.Vikas Srivastava, Advocate with Mr.Sumit Mangal and Mr.Mayank Aggarwal, Advocates. Respondent : Mr.Abhishek Maratha, Advocate. JUDGMENT MANMOHAN, J: 1. Present writ petition has been filed challenging the Assessment Order dated 28th March, 2022 passed under Section 147 read with Section 144B of the Income Tax Act, 1961 ('the Act'). 2....

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....cate accepts notice on behalf of the respondent. 5. Having heard learned counsel for the parties, this Court is of the view that the issue involved in the present writ petition is no longer res integra. This Court in the case of Bharat Aluminium Company Ltd. vs. Union of India &Ors., W.P.(C) No.14528/2021 dated 14th January, 2022, has held that the use of the expression "may" in Section 144B(7)(v....