2024 (3) TMI 1543

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....ivastava And Hon'ble Mr. Justice Munnuri Laxman For the Petitioner : Mr. Harshit Bhurani. For the Respondent : Mr. KK Bissa. ORDER 1. Heard. 2. The short issue arising for consideration in this case is whether the proceedings initiated under Section 148A of the Income Tax Act by issuing notices under Clause (b) therein, culminating in passing of an order under Clause (d) thereof....

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....ivision Bench of this Court has also granted liberty to the Department to re-initiate the proceedings under Section 148A(b) and Section 159 of the IT Act with specific order that the limitation period between the filing of the writ petition and till its disposal shall be excluded for the purpose of computation of limitation period for initiating such proceedings. 6. We are of the view that if t....