2023 (6) TMI 1454

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.... For the Respondents: Dr. B.Ramaswamy Senior Standing Counsel (for R1 to R3) O R D E R Dr.Ramasamy, learned Senior Standing Counsel accepts notice for R1 to R3 and is armed with necessary instructions to enable a final disposal of this matter, even at the stage of admission. In light of order that is proposed to be passed in this matter, no notice is thought necessary to R4, Punjab National....

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....n as to whether these proceedings span all the financial years referred to in the prayer, as notice and order placed in the typed set relates to only some of the years. 4. Be that as it may, learned counsel is also unclear as to whether any order of assessment has been passed for the periods in question. 5. The petitioner has also placed on record a letter dated 03.04.2023 addressed to the P....

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.... That apart, as the petitioner appears to have suffered orders under Section 148A(d) of the Act that have attained finality and is also in receipt of notices under Section 148 of the Act, it is for it to cooperate with the proceedings initiated by the Department and take matters to a logical conclusion, in accordance with law. 8. It is the submission of the learned Standing Counsel that notices....