2023 (11) TMI 1282

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....HARWANI For the Petitioner : Mr. Siddharth Ranka, Advocate For the Respondent : Mr. Siddharth Bapna, Advocate ORDER Heard on admission. Mr. Siddharth Bapna, Advocate, on advance copy, enters appearance on behalf of the respondent. By this petition, petitioner seeks to challenge notice under Section 148 of the Income Tax Act, 1961 (For short 'the Act') dated 25.03.2023 followed by another ....

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....s that non compliance of circular dated 14.08.2019 has been held to be illegal in various decisions in the cases of Ashok Commercial Enterprises Vs. Assistant Commissioner of Income Taxation (2023) 9 TMI 335 and The Commissioner of Income Tax (International Taxation) Vs. Brandix Mauritius Holdings Ltd. (2023) 4 TMI 579. We find that the notices impugned were issued way back on 25.03.2023 and 26.....