2023 (6) TMI 619

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....ary and Mr Aditya Gupta, Advs. ORDER RAJIV SHAKDHER, J. (Oral): 1. On 02.05.2023, we had heard the matter briefly, when we had recorded the following broad contour, concerning the matter at hand: "2. This writ petition concerns Assessment Year (AY) 2017-18. 3. Mr Nitin Gulati, who appears on behalf of the petitioner, says that the reassessment proceedings are flawed for the following reasons:....

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....davit has been filed. 5. Therefore, we will have to accept, for the moment, that the assertions made in the writ petition on facts are correct. 6. Mr Chawla cannot but accept that if the facts as set out in the petition are correct, then the reassessment proceedings cannot progress further. 7. Accordingly, prayer made in the petition is allowed. 8. Consequently, the impugned notice dated 21.05....