2026 (2) TMI 1401

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....handra, SSC with Ms. Naincy Jain, JSC. JUDGMENT PER DINESH MEHTA, J. (ORAL) 1. By way of present writ petition, the petitioner has challenged the notice dated 15.12.2025, so also, the proceedings which the respondent-Assessing Officer has triggered against the petitioner. 2. Learned counsel for the petitioner invited Court's attention towards the order passed by this Court in previ....

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....sessing Officer has not taken into account the petitioner's reply. 4. Ms. Naincy Jain, learned Junior Standing Counsel appearing for the respondent-Department, on the other hand, argued that even in the first round of litigation, the co-ordinate Bench was not convinced by the submissions made by the petitioner and was of the view that the matter is required to be adjudicated and considered ....