2023 (3) TMI 286

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.... For the Petitioner (WP No. 19516/2022) : Shri P. M. Choudhary, Sr. Advocate with Shri Anand Prabhawalkar, & Shri Madhav Khandelwal, learned counsels For the Petitioners.(WP/19717/2022, WP/19718/2022, WP/20194/2022, WP/20195/2022, WP/20248/2022, WP/20285/2022, WP/20788/2022, WP/20790/2022, WP/21637/2022, WP/21640/2022 & WP/24926/2022, WP/25081/2022) : Shri V.N. Dubey, Advocate with Shri Ibrahim Kannodwala and Ms Nisha Lahoti, Advocates For the Petitioner (WP No. 28417/2022) : Shri Sujeet Deshmukh, Advocate For the Respondent : Ms Veena Mandlik, learned counsel ORDER The question of fact and law is common in all these writ petitions, hence, it is governed by this common order. 2. In this batch of petitions under Article 2....

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....ying on the judgment of Apex Court in the case of Union of India Vs. Ashish Agrawal reported in 2022 SCC Online SC 543 contended that new law relating to assessment shall operate and that all defence u/S 149 of the new law shall be available to the assessee. Therefore, the writ petitions are not maintainable and liable to be dismissed. 7. Heard, learned counsel for parties and perused the record. 8. Since the Assessing Officer while passing the order has given an interpretation and held against the petitioners, therefore, necessity arises for this Court to consider the correctness of such finding, which finding cannot be agitated before the Assessing Officer for re-assessment proceedings. 9. The Allahbad High Court in the case of R....