2023 (2) TMI 30

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....veditha For Respondents : Mr.A.P.Srinivas Senior Standing Counsel (Income Tax) and Ms.S.Premalatha Junior Standing Counsel (Income Tax) ORDER This order will now dispose of the captioned writ petition and captioned 'Writ Miscellaneous Petition'['WMP' for the sake of brevity]. 2. Ms.Vandana Vyas, learned counsel on record for writ petitioner is before this Court. Learned counsel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h under Section 56 of IT Act; that pursuant to such assessment a demand of Rs.23,35,573/- was raised; that the said order of Assessing Officer was carried in appeal by the writ petitioner by way of an appeal dated 26.04.2022 to the second respondent; that it is to be noted that the second respondent is the Appellate Authority; that this Court is informed that the appeal is under Section 246A of IT....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tax) who accepted notice for both the respondents. 4. As already alluded to supra, the impugned order of the first respondent is terse and a scanned reproduction of the same is as follows: 5. The impugned order has been made on one basis and that lone basis is that the writ petitioner's case is not covered under 'Instruction No.1914 dated 02.12.1993 as modified by two Office Memoranda d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the writ petitioner is not covered by said instruction, this Court deems it appropriate to interfere qua the impugned order. 7. In the light of the narrative thus far, the following order is passed: a) the impugned order i.e., order dated 12.12.2022 bearing reference ITBA/COM/F/17/2022-23/1047945987(1) made by the first respondent is set aside. The impugned order is set aside on the sole grou....