2025 (5) TMI 2279

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....TICE SUDEEPTI SHARMA Present: For the Petitioner: Mr. Vishav Bharti Gupta & Ms. Mamta Gupta, Advocates. For the Respondents: Mr. Ranvijay Singh, Sr. Standing Counsel. SUDEEPTI SHARMA, J. 1. Challenge in the instant writ petition is to notice dated 15.02.2024 issued under Section 148 of the Income Tax Act, 1961 (for short 'Act 1961"); assessment order dated 20.03.2025 issued under Se....

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....Section 148 of the Act, 1961; assessment order dated 20.03.2025 issued under Section 147 of the Act, 1961; demand notice dated 20.03.2025 and all consequential actions, for AY 2020-2021, on the ground that the Issuing Authority had no jurisdiction to issue the same, in view of the circular/notification dated 29.03.2022 of the CBDT, wherein, it has been specifically enumerated that the NFAC has exc....