2026 (3) TMI 1192

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.... Sr. Advocate with Adv. Priyanka Jain, Sofiya Shanmugam and Avanish Patil i/b. Vaish Associates, Advocates. For the Respondents: Ms. Shilpa Goel (through V. C.), Advocate. P. C. 1. The above Writ Petition is filed seeking to quash and set aside the impugned order dated 31st December, 2025 passed under Section 92CA(3) of the Income Tax Act, 1961. 2. One of the grounds of challenge in th....

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....after the said date. Once this is the case, the TPO had no jurisdiction to pass any order under Section 92CA(2) and which is impugned in the present Petition. 4. Mr. Mistri, the learned Sr. Advocate also pointed out that there is utter confusion in the present matter because different TPOs have issued different notices, and in fact, some of these notices do not even mention which is the authori....

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....re free to do so by 6th April, 2026 and a copy of the same shall be served on the Advocate for the Revenue. 7. We now place the above matter on 20th April, 2026. 8. As far as ad-interim relief is concerned, considering the facts narrated by us above, we are of the opinion that strictly without prejudice to the rights and contentions of the parties, ad-interim relief ought to be granted in th....