2025 (1) TMI 1528

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....ICE SHUBHA MEHTA For the Petitioner : Mr. Siddharth Ranka with Mr. Rohan Chatter For the Respondent : Mr. Sandeep Pathak with Mr. Palash Gupta ORDER 1. This petition is filed seeking quashing of order dated 28.07.2022 passed under Section 148A(d) of the Income Tax Act, 1961 (for short 'the Act'). Further prayer is for quashing of notice dated 28.07.2022 issued under Section 148 of the Act. 2.....

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....22. The objections filed by the petitioner were rejected on 28.07.2022 and the notice under Section 148 of the Act was issued. Hence, the present petition. 3. Learned counsel for the petitioner relies upon the decision of the Supreme Court in the case of Union of India & ors. Vs. Rajeev Bansal reported in (2024) 469 ITR 46. It is argued that the limitation for assessment year 2015-16 expired on 3....