2022 (10) TMI 1055

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....GH ARORA Petitioner : Mr.Gaurav Jain, Advocate with Ms.Akshita Goyal and Mr.Shubham Gupta, Advocates. Respondents: Mr.Ruchir Bhatia, Sr.Standing Counsel with Ms.Mansie Jain, Advocate. JUDGMENT MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the order dated 31st July, 2022 passed under Section 148A(d) along with notice dated 31st July, 2022 issued under Sectio....

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....ounsel for the Petitioner states that the Respondent wrongfully passed the order under Section 148A(d) of the Act ignoring the contentions of the Petitioner that assessment under Section 143(3) of the Act had already been finalized in case of the Petitioner for the relevant assessment year. He further states that the respondents dropped the proceedings initiated under Section 148A of the Act in ca....