2022 (8) TMI 1420

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....Petitioner is impugning an order dated 1st December 2021 passed by respondent no.3 on various grounds. According to petitioner (a) respondent has, in the garb of rectification, reviewed his own assessment order, which is not permissible in law and (b) respondent has, notwithstanding a judgment of the Apex Court in M/s. Ambica Steels Ltd. V/s. State of Uttar Pradesh and Ors. 2009 (14) SCC 309 and a....