2023 (3) TMI 1488

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....(C) 3968/2023 & CM APPL. 15449-15450/2023 W.P.(C) 3969/2023 & CM APPL. 15451-15452/2023 W.P.(C) 3970/2023 & CM APPL. 15453-15454/2023 W.P.(C) 3972/2023 & CM APPL. 15456-15457/2023 W.P.(C) 3973/2023 & CM APPL. 15462-15463/2023 For the Petitioner Through: Mr Vivek Tankha, Sr. Adv. with Mr Varun Chopra, Mr Vipul Tiwari, Mr Inder Dev Singh, Advs. For the Respondents Through: Mr Balbir Singh, ASG with Mr Zoheb Hossain, Sr. Standing Counsel and Mr Sanjeev Menon, Adv. RAJIV SHAKDHER, J.: (ORAL) 1. Issue notice in the above-captioned matters. 1.1 Mr Zoheb Hossain accepts notice on behalf of the respondent/revenue. 2. In view of the order that we intend to pass, Mr Hossain says that counter-affidavit is not required to be filed in the matters.....

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....mately, lost the battle concerning the transfer of his cases. The Supreme Court via order dated 13.03.2023, dismissed the Special Leave Petition (SLP) preferred by the petitioner. 8. We may also note, insofar as one of the impugned notices issued under Section 153C which concerned AY 2020-21, the same was withdrawn on 04.07.2022. 8.1. The record shows that, thereafter, a notice for the very same AY under Section 153C of the Act was issued by respondent no.1. This notice was issued on 11.02.2023. [See Annexure-P12, appended on page 249 of the case file]. 9. What is not in dispute is that the petitioner's objections dated 24.03.2023 concerning AYs 2010-11 to 2012-13 and 2014-15 to 2020-21 are pending consideration with respondent no. 1. 1....

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....of the objections dated 24.03.2023 submitted by the petitioner. 13.2. The concerned officer will also grant a hearing to the petitioner and/or to his authorized representative and shall issue a notice, in this behalf, which will set forth the date and time of the hearing. 13.3. Likewise, insofar as the satisfaction note concerning AY 2020-21 is concerned, the petitioner will file his objections within two (2) weeks commencing from today. 13.4. The concerned officer will, thereafter, fix a date and time for according hearing vis-à-vis the said satisfaction note. 13.5. Needless to state, with respect to the objections dated 24.03.2023 and the satisfaction note concerning AY 2020-21, the concerned officer will pass a speaking order;....