2024 (9) TMI 656

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....rection of like nature, to call for, examine and quash and set aside the: (i) Final Assessment Order dated 11.08.2024 passed under Section 143(3) read with Section 144C(3) and 144B of the Act for AY 2021-22 by the Respondent no. 2 to the Petitioner ("the Impugned Final Order"); (ii) Notice of demand dated 11.08.2024 issued under Section 156 of the Act. for AY 2021-22 by the Respondent no. 2 to the Petitioner ("the Impugned Demand Notice"); (iii) Notice for penalty dated 11.08.2024 issued under Section 274 read with Section 270A of the Act for AY 2021-22 by the Respondent no. 2 to the Petitioner ("the Impugned Penalty Notice"); (iv) Notice for penalty dated 03.06.2024 issued under Section 274 read with Section 271G of the Act for....

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....es of the case may require. 3. We have heard learned Counsel for the parties. At the outset learned Senior Counsel for the Petitioner has brought our attention that a similar issue had come up before this Court in the petitioner's own case for the assessment year 2020-21 i.e., Writ Petition (L) No.30944 of 2023 on which we have passed an order on 13 August, 2024. It is submitted that the present proceedings pertains to the assessment year 2021-22. The reliefs are also identical to the reliefs which are prayed in the prior petition filed by the Petitioner as noted by us hereinabove. 4. We may observe that after hearing learned Counsel for the parties in the proceeding of Writ Petition (L) No.30944 of 2023, we have passed a detailed order ....