2025 (4) TMI 1223

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....he, Mr. Prathamesh Chavan & Mr. Bhavik Chheda i/by India Law Alliance For the Respondents : Mr. Vikas T. Khanchandani a/w Mr. Eshaan Saroop ORDER 1. By an order dated 30 June 2023 under Section 148A(d) of the Income Tax Act, reopening of the assessment of the petitioner for assessment years 2015-16, 2016-17 and 2018-19 was proposed and, therefore, the petitioner has approached this Court. 2.....

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....far as interim relief is concerned, we are not inclined to grant the same since we have noticed the delay in approaching this Court after the impugned order was passed and also in the wake of the fact that prior to issuance of the order under Section 148A(d), a show cause notice under Section 148A(b) was issued dated 23 May 2023 to which the petitioner has responded. However, pursuant to the asses....