2023 (5) TMI 637

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....ek Garg, Mr Yash Gaiha and Mr Rawesh Manokotia, Advs Respondents: Mr Aseem Chawla, Sr Standing Counsel with Mr Rishabh Nangia, Ms Anuja Pethia and Mr Subhashish Kumar, Advs. ORDER RAJIV SHAKDHER, J. (ORAL): CM No.12200/2023 1. Allowed, subject to just exceptions. W.P.(C) 3159/2023 & CM No.12199/2023 [Application filed on behalf of the petitioner seeking interim relief] 2. Issu....

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..... B. Issue a writ of and/or order and/or direction in the nature of prohibition commanding Respondent No. I to forebear from giving effect to and/or taking any step whatsoever pursuant to and/or in furtherance of the said purported notice under Section 148 of the Act and/or proceedings initiated by thereunder for the assessment year 2018-19, and grant stay on the reassessment proceedings.....

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....o the assessee to respond is seven (7) clear days under clause (b) of Section 148A of the Act. 9.1 This aspect of the matter has been dealt with in the judgment dated 14.02.2023, rendered by this court in W.P.(C)No.1243/2023, titled Indus Valley Partners India Pvt. Ltd. v. Assistant Commissioner of Income Tax Circle 10-1 & Anr. 10. Accordingly, the impugned notices and order are set aside. ....