2025 (4) TMI 1367

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....) - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE J.B. PARDIWALA AND HON&#39;BLE MR. JUSTICE K.V. VISWANATHAN For the Petitioner(s) : Mr. Saswat Kumar Acharya, Adv., Mr. Abhijeet Agarwal, Adv., Mr. Dhananjay Bhaskar Ray, AOR. For the Respondent(s) : Mr. N Venkatraman, A.S.G., Mr. Rupesh Kumar, Sr. Adv., Mr. Chandrashekhar, Adv., Mr. Raj Bahadur Yadav, AOR, Mr. Shashank Bajpai, Adv., Mr. Udai Khanna....

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.....P.(C) No.36314 of 2022 (Shiv Mettalicks Pvt. Ltd., Rourkela v. Principal Commissioner of Income Tax, Sambalpur), the Court declines to entertain the present writ petition, but leaves it open to the Petitioner to raise all grounds available to the Petitioner in accordance with law including the grounds urged in the present petition at the appropriate stage as explained by the Court in those orders....

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.... Provisions) Act, 2020." 5. As the revenue made a concession in the aforesaid decision that is for the assessment year 2015-2016, all notices issued on or after 1st April, 2021 will have to be dropped as they would not fall for completion during the period prescribed under the taxation and other laws (Relaxation and Amendment of certain Provisions Act, 2020). Nothing further is required to be adj....