2025 (2) TMI 708

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....a,. For the Respondent: Mr Akhileshwar Sharma,. PC:- 1. Heard learned counsel for the parties. 2. Rule. 3. Mr Sharma waives service after Rule on behalf of the respondents. 4. This petition concerns the assessment year 2019-20. The petitioner challenges the notice dated 11 March 2023 issued under Section 148A (b) of the IT Act followed by the order dated 10 April 2023 under Secti....

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....anted the Rule in this petition, we are not inclined to stay the assessment proceedings. This is because though the Section 148A (b) notice dated 11 March 2023 was issued in the name of DDB Marketing Services Private Limited, the final order under Section 148A (d) dated 10 April 2023 was issued in the name of the petitioner, into which the earlier company had amalgamated. 9. The impact of citin....