2025 (11) TMI 49
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.... Atul K. Jasani, Advocates. For the Respondents: Ms. Dhanlakshmi S. Krishna Iyer, Advocates. P. C. 1. The above Writ Petition is filed challenging the legality and validity of the impugned rectification order dated 29.03.2024 passed under Section 154 of the Income Tax Act, 1961 as well as the impugned letter dated 10.07.2024. 2. The impugned order as well as the impugned letter have be....
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.... rectification order does not have a Document Identification Number (DIN) which itself makes the order susceptible to challenge. He brought to our attention page 491 of the paper book wherein the 1st Respondent, has issued a letter to the Petitioner, stating that the order passed under Section 154 read with Section 250 dated 29.03.2024 (impugned order) is having Document No. (DIN) [ITBA/REC/M/154/....
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....he same on Ms.Iyer, the learned Advocate appearing on behalf of the Revenue. We now place the matter on 11.11.2025. 5. As far as ad-interim reliefs are concerned, at least prima-facie, we find some substance in the arguments canvased on behalf of the Petitioner. The documents referred to by us above do seem to suggest that the impugned order is back dated. The reason for back dating the order i....


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