2023 (1) TMI 1255

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.... Mr Puneet Rai, Sr. Standing Counsel. 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 2....

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....the court for intervention on the ground that the impugned notice 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) i....