2024 (2) TMI 117

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... . For the Respondents : Mr. B.N. Mohta, counsel. Mr. Mohta, learned counsel for the respondents, does not dispute that on facts as well as on law the issue raised in the present petition is covered by the judgment of this Court in Siemens Financial Services Pvt. Ltd. v. Deputy Commissioner of Income Tax and others , (Writ Petition No. 4888 of 2022), decided on 25/09/2023, wherein the Court ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 1961. In that factuality of the matter, the case being squarely covered by what has been held in Siemens Financial Services Pvt. Ltd. (supra), the notice dated 01/07/2022 under Section 148 of the Income Tax Act, 1961 (page-174) and all consequential action thereto are therefore quashed and set aside on the above ground. 3. Though Mr. Mohta, learned counsel for the respondents, submits that the....