2023 (5) TMI 551

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....Solanki, Mr. Nikhil Malhotra and Ms. Snaini Bhardwaj, Advocates. Respondent Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Akshat Singh, Advocate. RAJIV SHAKDHER, J. (ORAL): CM APPL. 22112/2023 1. Allowed, subject to just exceptions. W.P.(C) 5639/2023 & CM APPL. 22111/2023 [Application filed on behalf of the petitioner seeking interim relief] 2. Issue notice. 2.1....

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.... service of the notices. 6. In the interregnum, the Assessing Officer (AO) also served on the petitioner notices dated 20.03.2023, issued under Section 142(1) of the Income Tax Act 1961 [in short, "Act"], whereby several pieces of information were sought. 6.1 The petitioner responded to the same via reply dated 22.03.2023. In the reply, the petitioner put forth before the AO that the informa....

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.... which are dated 28.03.2023 concerning the aforementioned AYs are set aside. 9.1 Liberty is, however, given to the AO to carry out a de novo exercise. 9.2. It is made clear that the AO will provide information and material which, although in his possession, has not been furnished to the petitioner. 9.3 The AO, before proceeding further, will grant a personal hearing to the authorised repr....