2023 (11) TMI 1370

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....Income Tax<br>Hon&#39;ble Sri Justice P. Sam Koshy And Hon'ble Sri Justice N. Tukaramji For the Petitioner : Sri A. V. A, Siva Kartikeya. For Respondents : Sri J. V. Prasad Sr. SC For Income Tax. COMMON ORDER: PER HON'BLE SRI JUSTICE P. SAM KOSHY W.P. Nos.&nbsp;30883 and 12348 of 2023 When these matters are taken up for hearing today, it has been informed by the parties that an i....

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....ioner and Ms. B. Sapna Reddy, learned Junior Standing Counsel for Income Tax appearing for the respondents. Perused the entire record. 2. The instant petition has been filed challenging the Assessment Order passed by respondent No.&nbsp;1 under section 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") dated 25.04.2022 for the Assessment Year 2018-19. 3. One of the co....

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....ed counsel for the Department would not dispute of having decided the said objection in the aforesaid batch matters. However, learned counsel submits that apart from the aforesaid objection, there have been other various objections also which the petitioner has raised in the writ petition. 5. So far as this contention of the learned counsel for the Department is concerned, this Bench, while dis....

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....ons, and this Court allowing the petitions only on the procedural flaw, the right conferred on the Revenue would remain reserved to proceed further if they so want from the stage of the order of the Supreme Court in the case of Ashish Agarwal, supra. 6. In view of the same, we are inclined to allow the present writ petition also on similar terms. Accordingly, the present Writ Petition stands al....