2025 (5) TMI 290

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.... Mr. Ajay Sharma, Mr. Harshal Sareen, Advocates. For the Respondent Through: Mr. Sunil Agarwal, Sr. St. Counsel, Mr. Shivansh B. Pandya, Ms. Priya Sarkar, Mr. Viplav Acharya, Mr. Utkarsh Tiwari, Advocates. VIBHU BAKHRU, J. (ORAL) 1. The Petitioner has filed the present petition, inter alia, praying as under:- "a. issue a writ of Certiorari or any other appropriate writ/direction/order thereb....

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.... deem fit in the facts and circumstances of the present case." 2. The Petitioner impugns an order dated 10.04.2024 passed under Section 148A (d) of the Income Tax Act, 1961 [the Act] in respect of the Assessment Year [AY] 2017-2018, holding that it is a fit case for issuance of a notice under Section 148 of the Act. The Petitioner also challenges the further proceedings pursuant to the said order....

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.... escaped assessment. The Petitioner relies upon the decision of the Supreme Court in Ghanashyam Mishra & Sons (P) Ltd. v. Edelweiss Asset Reconstruction Co. Ltd., (2021) 9 SCC 657. Admittedly, the question raised by the Petitioner is covered in Petitioner's favour by the earlier decisions of this Court in Ireo Fiveriver Pvt. Ltd. v. Income Tax Department & Anr W.P.(C) 12461/2022, decided on 05.03.....