2025 (7) TMI 2027

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....pil Goel, Adv For the Respondent : Mr. Puneet Rai, SSC V. KAMESWAR RAO, J. (ORAL) 1. This petition relates to the Assessment Year (AY) 2013-14 and has been filed with the following prayers: "A. Issue of a writ of certiorari, mandamus, prohibition or any other writ and/or order and or directions quashing the impugned initial notice u/s 148 dated 17.06.2021 which is illegal, unlawf....

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....e u/s 148 dated 29.06.2022 being based on mechanical order u/s 148A(d) lacking jurisdiction on part of respondent; E. Issue of a writ of certiorari, mandamus, prohibition or any other writ and/or order and or directions quashing the impugned proceedings u/s 148/148A in violation of sec. 151A and relevant CBDT Notification; F. Issue a writ in the nature of mandamus or an order pro....

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.... Tax Officer and Anr. 2025:DHC:547-DB and also by the Hon'ble High Court of Madhya Pradesh in the case of Sandeep Singh Saluja v. Income Tax Department and Others 2025:MPHC-IND:19495 and also in view of the factual position which emerges in the petition, the impugned notice dated 17.06.2021 and the subsequent notice(s) dated 24.05.2022 and order dated 28.06.2022 and notice dated 29.06.2022 are lia....