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2024 (4) TMI 889
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....t : A.S.G.I., Anant Kumar Tiwari, Gaurav Mahajan,Manu Ghildyal ORDER 1. Heard Sri Puneet Arun, learned counsel for the petitioner; Sri Manu Ghildyal, learned counsel for the revenue and Sri Anant Kumar Tiwari, learned counsel for the Union of India. 2. Present writ petition has been filed to assail the re-assessment proceedings initiated in the case of the petitioner for A.Y. 2017- 18 und....
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....assessment order and that order not set aside by any authority or Court, the petitioner has been visited with second re-assessment notice for A.Y. 2017-18 dated 30.07.2022. On this occasion, the Assessing Authority has invoked Section 148-A of the Act. Hence the challenge. 5. The objection raised by learned counsel for the revenue is, since the re-assessment notice 31.03.2021 was digitally sign....
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....orders other than those that may have been specifically under challenge in the proceedings before the Supreme Court. 7. Since in the present case, re-assessment order had already been passed on 28.03.2022, there was no proceeding pending as may have been influenced or affected or governed by the subsequent order of Supreme Court dated 04.05.2022. 8. It is fundamental, there may exist one ass....