2022 (5) TMI 553

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....passed the following order : "1. Heard Shri Abhinav Mehrotra, learned counsel for the petitioner and Shri Manu Ghildyal, learned counsel for the respondent nos. 2 and 3. 2. None appears for the respondent no. 1. 3. Initially the relief sought in the writ petition was that the impugned notice under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act, 1961') dated 31.3.2021 and the order dated 22.12.2021 rejecting the objection of the petitioner and the order of approval dated 30.3.2021 under Section 151 of the Act, 1961 granted by the respondent no. 3, may be quashed. 4. By the aforesaid amendment application, the prayer has been made to quash the re-assessment order dated ....

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....as supported by strong evidences. 6. Today, Shri Manu Ghildyal, learned counsel for the respondent nos. 2 and 3 has produced before us the instructions dated 24.3.2022 sent to him by the respondent no. 2, which is kept on record. 7. The aforesaid instructions of the respondent no. 2 are not only totally hopeless but also, prima facie, reflects that he attempted to mislead the Court inasmuch as in his instructions he has not even whispered about the information despite our order dated 23.3.2022 in which we noted the submission of the petitioner that the information does not relate to the petitioner rather it relates to one M/S S.R. Cold Storage as evident from Annexure 4 to the writ petition. Perusal of some papers that hav....

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....itiating proceedings under Section 148 of the Act, 1961 and the reasons to believe recorded by the respondents were totally unfounded. 8. The manner in which the proceedings under Section 148 of the Act, 1961 has been initiated  against the petitioner, prima facie, reflects illegal and arbitrary approach of the respondents on  one hand and on the other hand to cause harassment to the petitioner/assessee. 9. Learned counsel for the respondent nos. 2, 3 and 4 prays for and is granted a week's time to file  a counter affidavit. 10. Petitioner shall have three days, thereafter, to file a rejoinder affidavit. 11. List/put up in the additional cause list on 18.4.2022 at 2:00 PM for further he....