2023 (2) TMI 1378

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....ANA N. RAVAL, SR. STANDING COUNSEL WITH MR KARAN SANGHANI, ADVOCATE FOR THE RESPONDENT(S) NO. 1 ORDER ( PER : HONOURABLE MS. JUSTICE SONIA GOKANI ) 1. The petitioner seeks to challenge the notice issued under Section-148 of the Income Tax Act, 1961 dated 20.04.2021. In view of judgment in case of Union of India Vs. Ashish Agarwal (2022) 138 Taxmann. Com, the respondent issued a notice under ....

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...., hearing and disposal of this petition, ad-interim relief be granted and the respondent be ordered to restrain from enforcing compliance of the impugned notice dated 23.08.2022 under section 148 of the Income-tax Act, 1961 annexed hereto at Annexure-E alongwith order under Section 148A(d) dated 23.08.2022 annexed hereto at Annexure- D and all further notices, if any, issued for completing reasses....