2023 (1) TMI 1330

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.... Das De, Adv. ORDER 1. The Court: Heard learned counsel appearing for the parties. 2. Affidavit of service filed in Court be kept with the records. 3. By this writ petition, petitioner has challenged the impugned order dated 29th July, 2022 under Section 148A(d) of the Income Tax Act, 1961 relating to assessment year 2015-16, and, all subsequent proceedings based on the impugned notice....

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....ies, I am of the view that this matter deserves adjudication by calling for affidavits from the respondents and I am also of the view that the petitioner has been able to make out a prima facie case for an interim order by raising the issue of jurisdiction of the assessing officer concerned in initiating the impugned re-assessment proceeding. 5. Let the respondents file affidavit-in-opposition ....