2025 (1) TMI 1833

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.... KRISHNA S DIXIT AND HON'BLE MR JUSTICE G BASAVARAJA For the Appellants : Sri. Y V Raviraj., Advocate And Sri. Dilip M., Advocate For the Respondent : Sri. S S Naganand., Senior Counsel For Sri. Sumana Naganand., Advocate ORAL JUDGEMENT PER: HON'BLE MR JUSTICE KRISHNA S DIXIT: This Intra-Court Appeal is directed against a learned Single Judge's order dated 09.03.2021 whereby....

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....disposed off on the admitted position of law & facts. We agree with this because said Paragraphs read as under: "4. Insofar as the requirement of issuance of notice under Section 143(2) of I. T. Act, the attention is drawn to the judgment of Apex Court in the case of Assistant Commissioner of Income-Tax v. Hotel Blue Moon reported in (2010) 321 ITR 362 (SC) and it is pointed out that in c....