2022 (12) TMI 702

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....Appellant(s) : Ms. Kavita Jha, AOR, Mr. Anant Mann, Adv. For the Respondent(s) : Mr. Balbir Singh, ASG, Mr. Arijit Prasad, Sr. Adv., Mr. Rupesh Kumar, Adv., Mr. Prahlad Singh, Adv., Mr. Shashank Bajpai, Adv., Ms. Alka Agrawal, Adv., Ms. Shraddha Deshmukh, Adv. And Mr. Raj Bahadur Yadav, AOR ORDER Feeling aggrieved and dissatisfied with the impugned judgment and orders dated 27.07.2010 pas....

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....e Act were initiated by the Department, vide notice dated 23.01.2002. During the pendency of the said proceedings, the Department also initiated the proceedings under Section 147-148 of the Act and reopened the assessment for the A.Y. 1996-97. The Assessing Officer passed the Assessment Order. The same was carried before the ITAT. The ITAT quashed and set aside the assessment proceedings which wer....

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.... review application preferred by the assessee has been dismissed. Hence the present Appeals. Having heard learned counsel appearing on behalf of the respective parties and having gone through the impugned judgment and order passed by the High Court, we are of the opinion that the High Court has committed serious error in observing and holding that the notice under Section 154 was invalid as the....