2023 (9) TMI 1555

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....man Chowdhry Mr. Vivek Murarka Mr. Dibanath Dey.............for the appellant Mr. Prithu Dudhoria.......for the respondents ORDER 1. This intra-Court appeal by the writ petitioner is directed against an order dated 2nd August, 2023 in W.P.A. 17312 of 2023. The said writ petition was filed by the appellant challenging an order passed under section 148A(d) of the Income Tax Act, 1961 (for b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....natural justice inasmuch as the appellant was not granted opportunity of personal hearing, as required to be done. It is submitted that the learned single Bench did not consider the jurisdictional issue as regards the violation of the notification dated 29th March, 2023 inasmuch as the authority did not abide by the requirements of section 144B of the Act but disposed of the writ petition holding ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sidered and a final decision was rendered in favour of the assessee. 5. Reliance is also placed on an interim order granted by the High Court of Judicature at Bombay in Writ Petition (L) No. 11036 of 2023 dated 2nd May, 2023, wherein the Court considered a similar issue and granted an interim relief on the prima facie ground that the jurisdictional assessing officer had no jurisdiction to issue....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndents/department should file their affidavit setting out all contentions, which are available to them under law as well as on facts, after which the Court will consider as to the contentions raised by the appellant in this appeal along with the grounds, which were canvassed in the writ petition. 8. In the light of the above, the impugned proceedings initiated by the assessing officer shall rem....