2023 (2) TMI 969

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....or. Respondents: Mr Ruchir Bhatia, Sr. Standing Counsel. ORDER RAJIV SHAKDHER, J (ORAL): CM Appl.3917/2023 1. Allowed, subject to just exceptions. W.P.(C) 1013/2023 & CM Appl.3916/2023[Application filed on behalf of the petitioner seeking interim relief] 2. Issue notice. 2.1 Mr Ruchir Bhatia accepts notice on behalf of the respondents/revenue. 3. In view of the direction....

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....by the Central Board of Direct Taxes (CBDT). 7. Counsel for the petitioner says, that at this juncture, he does not wish to press this particular prayer. 8. Concededly, even according to Mr Bhatia, there is a dissonance between the input received from the insight portal, which was conveyed through case related information/detail, and what is noted in the Section 148A(b) notice. 9. The mis....

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....tion of mind, and therefore, the impugned order and notices are set aside. 13. The AO will have liberty to take the next steps in the matter, albeit, as per law. 14. Needless to state, if any such steps are taken, due opportunity of hearing will be accorded to the petitioner and/or his authorized representative. 15. Clearly, in this situation, if the escaped amount is Rs 42,18,000/-, then....