2023 (3) TMI 1354

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.... Ms. Smita Das De. ORDER By this writ petition, petitioner has challenged the impugned notice under Section 148A(b) of the Income Tax Act and all subsequent proceedings on the basis of the aforesaid notice, relating to assessment year 2016-2017, on the ground that the same being without jurisdiction after the approval of the resolution by the NCLT by its order dated 1st June, 2022 which is a....

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....Two Ors. reported in 2022 (1) TMI 977 - Telangana High Court and an unreported decision of this Court in the case of Principal Commissioner of Income Tax - 4, Kolkata Vs. M/s. Tantia Construction Ltd. in ITA/184/2018 dated 27th February, 2023. Considering the submission of the parties and in view of the aforesaid judgment of the Hon'ble Supreme Court and other High Courts including this High Co....