2022 (7) TMI 338

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.... Nayar, Sr. Advocate with Mr. Ajay Bhargava, Ms. Vanita Bhargava, Mr. Atul Pandey, Mr. Hirak Mukhopadhyay and Mr. Milind Jain, Advocates. Respondents Through: Ms. Vibhooti Malhotra, Sr. Standing Counsel with Mr. Shailendera Singh, Jr. Standing Counsel and Mr. Ekansh Dubey, Advocate. J U D G M E N T MANMOHAN, J (Oral): CM APPL.27995/2022 1. Present application has been filed on behal....

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....he Act passed by the Assessing Officer, being ACIT, Central Circle-25, New Delhi have neither been challenged nor the Assessing officer has been impleaded, as a respondent, the present proceedings are infructuous. 3. Learned counsel for the Respondents further states that no amount has been released by the Directorate of Enforcement in pursuance to the order dated 31st May, 2022 passed by the l....