2023 (2) TMI 1296

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....karni & Mr Himanshu Aggarwal, Advs. For the Respondent : Mr Zoheb Hossain & Mr Vipul Agarwal, Sr. Standing Counsel with Mr Parth Semwal, Adv ORDER [Physical Hearing/Hybrid Hearing (as per request)] 1. We had heard the counsels for the parties, for some time, on the previous date i.e., 25.01.2023. The relevant part of the said order is extracted hereafter: 2. Challenge in this ....

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....IT(A)"], which is pending consideration. 4. To be noted, the aforementioned assessment order dated 28.03.2022 was triggered on account of a notice issued under Section 148 of the Act [i.e., the old regime]. This notice is dated 31.03.2021 and, according to Ms Jha, was received via e-mail on the same date. 5. Furthermore, Ms Jha draws our attention to that part of the impugned ord....

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....th instructions. 8.1. In case instructions are received to resist the writ petition, counter-affidavit will be filed before the next date of hearing. 9. List the matter 03.02.2023. 10. In the meanwhile, the AO is restrained from continuing with the assessment/reassessment proceedings which have been triggered on account of the impugned order and notice. 11. Part....