2023 (3) TMI 524

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Petitioner(s) : Mr. Hardik V Vora For the Respondent(s) : Mrs Kalpanak Raval COMMON ORAL ORDER MS. JUSTICE SONIA GOKANI 1. This Court, on 31.01.2023, issued the notice and notice for the interim relief. Response to the same, affidavit-in-reply is filed by the respondent, where it has attempted to justify the challenge to the notice dated 31.08.2022 issued under Section 148 of the Income Tax....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s any grievance on merits thereafter, the same has to be agitated before the Assessing Officer in the re-assessment proceedings. Under the circumstances, the High Court has rightly dismissed the writ petition. No interference of this Court is called for. The present Special Leave Petition stands dismissed. Pending applications stand disposed of." 3. It is also the say of the respondent that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ctions of the Bank accounts were carried out with the persons of Ardor Group, against the Directors of whose, the CBI has registered the complaint, who submitted the fraudulent book debt statements to the bank. 5. The show-cause notice, according to petitioner, in case of post Union of India versus Ashish Aggarwal, reported in 444 ITR 1 need not be interfered with and no interim relief also is re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... raised the objection of the approval granted by the Principal Commissioner and not the Principal Chief Commissioner. 7. Learned advocate Mr.Karan Sanghani, appearing for the learned senior standing counsel Mrs.Kalpanak Raval for the respondent authorities has forcefully argued before this Court that the case is covered under the Explanation in Section 149 of the Act, where the asset also include....