2024 (2) TMI 1580

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....0507909(1), dated: 09.03.2022 issued by the Learned First Respondent under Section 264 for AY 2017-8 enclosed as Annexure-A. B. Quash as far as the petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise the impugned assessment order under Section 144 dated: 21.10.2019 vide ITBA/AST/S/144/2019- 20/1099634333(1) passed By the Learned Second Respondent for AY 2017-18 enclosed as Annexure-B. C. Quash as far as the petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise the impugned Demand Notice vide ITBA/AST/S/56/2019-20/1019163509(1) dated: 2.10.2019 for the payment of tax so assessed by the Learned Second Respondent for the AY 2017-18, enclosed in Annexure....

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....y think fit including the cost of this writ petition. 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner invited my attention to the impugned order at Annexure-A dated 09.03.2022 passed under Section 264 of the Income Tax Act, 1961 (for short 'the I.T.Act') in order to contend that despite the petitioner placing sufficient material before the 1st respondent - revisionall authority as regards his explanation in not appearing before the 2nd respondent and submitting his response, the 1st respondent - revisional authority ha....