2023 (1) TMI 1255

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..... ORDER [Physical Hearing/Hybrid Hearing (as per request)] 1. The substantive prayers made in the writ petition read as follows: "A. Issue appropriate Writ, Order or Direction to declare the impugned notice dated 31.03.2019 issued u/s 148 of the Income Tax Act, 1961 as invalid; and consequentially. B. Further declare the notice dated 27.11.2019 issued u/s 142(1) of the Income Tax Act, 1....

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....ce dated 31.03.2019, issued under Section 148 of the Income Tax Act, 1961 [in short, "Act"] was without jurisdiction. 4. Ms Agrawal has also drawn our attention to the fact that a return was filed for the AY in issue, which was processed under Section 143(1) of the Act. 5. It is pertinent to note that the Assessing Officer (AO) in the aforementioned assessment order, i.e., order dated 26.12.2019....