2023 (4) TMI 1410

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....CM Appl.17029/2023 [Application filed on behalf of the petitioner seeking interim relief] 2. This writ petition concerns Assessment Year (AY) 2018-19. 3. The writ petition is directed against the assessment order dated 15.03.2023, passed under Section 147 and Section 144 read with Section 144B of the Income Tax Act, 1961 [in short, the "Act"]. 3.1 Besides this, challenge is also laid to the demand notice of even date i.e., 15.03.2023. 3.2 In addition thereto, the petitioner has also challenged the notice dated 14.03.2022 issued under Section 148A(b), and the order dated 31.03.2022 passed under Section 148A(d) of the Act. 3.3 The consequential notice dated 31.03.2022 issued under Section 148 of the Act has also been challenged....

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....source deducted in respect of payments made to Greendust. 6.3 It is also asserted by Mr Bajpai, that the GST details were also furnished. 7. In support of his plea, our attention has been drawn by Mr Bajpai to page 142 of the case file. 8. The record shows, that a show-cause notice dated 27.02.2023 was issued to the petitioner, indicating that there were variations proposed to its taxable income. 9. Via this notice, the petitioner was accorded time till 06.03.2023 to submit its response. 10. Mr Bajpai says, that the time allocated was less than what is required to be granted, which is clear seven days, as per the respondents/revenue‟s own guidelines. 11. It is sought to be emphasized by Mr Bajpai, that prior to the s....