2026 (5) TMI 694

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....br>W. P. (T) No. 2270 of 2026 - -<br>Income Tax<br>HON'BLE THE CHIEF JUSTICE M. S. SONAK, AND HON'BLE MR. JUSTICE RAJESH SHANKAR For the Petitioner: Mr. Vivek Sarin, Advocate (Through V.C.) Mr. Rohit, Advocate. For Resp.-UOI: Mr. Prashant Kr. Singh, Dy. S.G.I. Mrs. Pinky Shaw, Advocate. For Resp.-Income Tax: Mr. Kumar Vaibhav, Sr. S.C. Mr. Durgesh Agarwal, Advocate. ORDER 1. Heard l....

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..... There is also yet another issue which is now raised by the learned counsel on behalf of the revenue about the provisions upon which the petitioner relies, having only prospective operation and consequently not applying to the present proceedings. 5. At this stage, we do not wish to take any observations on the issues raised because such observations, will prejudice the parties. In case the pe....

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....n of India & Others, (2025) 137 GSTR 601, wherein, reference was made to several decisions of the Hon'ble Supreme Court in the context of challenges to show cause notices or bypassing of alternate statutory remedies. By relying upon the reasoning in Oberoi Constructions Ltd. (supra) and the several precedents referred to herein, we decline to entertain this petition or the I.A. seeking leave to am....