2024 (11) TMI 1477

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.... For the Petitioner : Mr. Ved Jain, Mr. Nischay Kantoor, Ms. Soniya Dodeja and Mr. Divyansh Dubey, Advocates. For the Respondents : Mr. Shlok Chandra, SSC with Ms. Naincy Jain and Ms. Madhuri Shukla, Jr. SCs with Mr. Sushant Pandey, Advocate for Income Tax Deparment. Mr. Ashish Goyal, SPC with Mr. Sandeep Tyagi, Advocate for R-4. ORDER 1. Issue notice. The learned counsel appearing on be....

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.... of the case..." 3. In addition to the aforementioned prayers, the petitioner also impugns Instruction No. 1/2023 dated 23.08.2023 issued by the Central Board of Direct Taxes (CBDT) to the extent that it provides for issuance of notices under Section 147/148 of the Act in respect of cases disposed of by the appellate authorities by relying on the judgment of the Supreme Court in Pr. CIT (C....