2026 (4) TMI 576

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....k Mehta, Advocate. For the Respondents: Mr. Arjun Gupta (through V.C.), Advocate. P. C. 1. Mentioned. With the consent of the parties, taken out of turn. 2. Rule. Respondents waive service. With the consent of the parties, Rule made returnable forthwith and heard finally. 3. The present Writ Petition, inter alia, challenges the Order dated 22nd July 2022 passed under Section 148A(d)....

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....ty as mentioned in Section 151 (ii). In the present case, admittedly, the authority granting the sanction was the authority mentioned in Section 151(i) of the Act. According to the Petitioner, this is a fatal defect, and hence, the Notice issued under Section 148, as well as the consequent reassessment order passed under Section 147, cannot stand and have to be quashed and set aside. 6. To supp....

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....perty Construction Private Limited (Supra), we find that the issue is squarely covered by the said decision. In that case also, the Assessment Year in question was A.Y. 2017-18. The Notice issued under Section 148 was dated 23rd August 2022. In that case, after relying upon the decision of the Hon'ble Supreme Court in Union of India vs. Rajeev Bansal (2024) 469 ITR 46 (SC), this Court held tha....

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.... other appropriate Writ, Order or direction, calling for the records of the Petitioner's case and after going into the legality and propriety thereof, to quash and set aside the impugned order dated 22.07.2022 passed under section 148A(d) ("Exhibit E"); the impugned notice dated 22.07.2022 issued under section 148 ("Exhibit Fl"); the impugned assessment order dated 11.05.2023 passed under sect....