2026 (1) TMI 1130

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....Respondents Through: Mr. Puneet Rai, SSC with Mr. Sahvini Kr., Mr. Rishabh Nangia & Mr. Gibran, JSC. JUDGMENT DINESH MEHTA, J. (ORAL) CM APPL. 1991/2026 [For Stay] 1. By way of the present application, the petitioner has stated that the Assessing Officer(AO) is harassing him unnecessarily and had issued a notice dated 21.11.2025 under Section 142(1) of the Income Tax Act, 1961 (hereina....

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....ng no. AOAPS6867H, he cannot file return as directed by the Assessing Officer. 4. In view of the assertion so made in the application, we allow the Assessing Officer to proceed with the assessment proceedings under Section 148/143(3) of the Act of 1961 against the petitioner, irrespective of either of the PAN numbers given in any transaction. 5. Accordingly, the application stands disposed o....