2023 (10) TMI 1441

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.... under Section 147 of the Income Tax Act, 1961 (for short 'IT Act, 1961) and the impugned notice issued under Section 148 of the IT Act, 1961 on the ground that the proceedings are illegal and without jurisdiction as sanction has been granted under Section 151 of the IT Act, 1961 in a mechanical manner. It is also prayed that respondent No. 4 may be directed to not pass the final order till the disposal of the petition. 2) The facts of the present case are that the petitioner is a regular income tax assessee and assessed to tax with the Income Tax Officer, Ambikapur under Permanent Account Number ADYPA3448H. The return of income for the assessment year 2015-16 was filed on 12.02.2016 declaring total income at Rs. 4,96,800/-. The revise....

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....ered in the matter of Maruti Clean Coal & Power Ltd. vs. ACIT, [2018 (1) TMI 675 - Chhattisgarh High Court; PCIT vs. Shodiman Investment Pvt. Ltd. (2020) 422 ITR 337 (Bom); PCIT vs. SNG Developers Ltd. (2018) 404 ITR (Delhi) (HC); PCIT vs. Meenakshi Overseas Ltd. - 395 ITR 677 (Del); PCIT vs. G & G Pharma India Ltd. [2017] 384 ITR 147 (Delhi) (HC); CIT vs. Multiplex Trading & Industrial Co. Ltd. (2016) 378 ITR 351 (Delhi) (HC); CIT vs. Insecticides (India) Ltd. (2013) 357 ITR 300 (Delhi) (HC); CIT vs. Fair Invest Ltd. (2013) 357 ITR 146 (Delhi) (HC); CIT vs. Kamdhenu Steel & Alloy Ltd. (2014) 361 ITR 220 (Delhi) (HC); Sarthak Securities Co. (P.) Ltd. vs. ITO (2010) 329 ITR 110 (Delhi) (HC) and Akshar Builders and Developers vs. ACIT (2019) ....

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....ourt ought not to have entertained the writ petition more so when assessment orders have already been passed during the pendency of the writ petition. 5) I have heard learned counsel appearing for the parties and perused the documents. 6) Learned counsel for the petitioner has vehemently argued and pointed out irregularity and illegality in the issuance of notice under Section 148 of the IT Act, 1961 and placed reliance on various judgments. Learned counsel for respondents No. 2 to 4 has stated that the provisions of the law have been complied with. It is specifically stated by learned counsel for respondents No. 2 to 4 that the final assessment order has been passed on 24.03.2022 during the pendency of the present petition and there is a....