2022 (10) TMI 548

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....STICE MANMEET PRITAM SINGH ARORA Petitioner: Mr.Salil Kapoor, Advocate with Mr.Sumit Lalchandani, Mr.Vibhu Jain and Ms.Ananya Kapoor, Advocates. Respondents: Mr.Puneet Rai, Sr.Standing Counsel. JUDGMENT MANMOHAN, J (Oral): C.M.No.40737/2022 (exemption) Allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.13404/2022 & C.M.No.40....

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....Agarwal, 2022 SCC OnLine SC 543, the Petitioner was issued a letter dated 26th May, 2022 under Section 148A(b) of the Act alleging that STPPL had advanced a sum of Rs.15 Crore to M/s Wave One Pvt. Ltd. despite there being no revenue earned by the assessee during the concerned year. 4. He states that the Petitioner filed a reply dated 9th June, 2022 explaining that the payment in question had be....