2026 (7) TMI 697

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.... Malchelme Hari Vastav Counsel for the Respondent : Mr. K.Sudhakar Reddy, Senior Standing Counsel for the Income Tax ORDER PER HON'BLE SRI JUSTICE P.SAM KOSHY: Heard Malchelme Hari Vastav, learned counsel for the petitioner and Mr. K.Sudhakar Reddy, learned Standing Senior Standing Counsel for the Income Tax Department for the respondents. Perused the record. 2. The instant is a wri....

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.... registered sale deed dated 18.03.2018. However, due to inadvertence, the change of address and also the alienation of the property was not brought to the notice of the authorities and in the process, the notices went on being served upon the premises, which the petitioner had already sold. 5. Today, when the matter is taken up for hearing, learned counsel for the petitioner makes a limited pra....

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....mpugned order was passed and as such, the writ petition also suffers from discrepancy. 7. Having heard the contentions put-forth on either side and on perusal of the record, particularly taking note of the averment made by the petitioner supported by the document to show the premises at which the notices were served belonging to the petitioner, had, in fact, been sold by a sale deed dated 18.03....

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....contest the case on merits on the matter being remanded back to the Assessing Officer, we are of the considered opinion that the ends of justice would meet if the impugned order (Annexure P-8) dated 08.03.2024 for the assessment year 2018-19 is set aside and remanded back to the Assessing officer to pass a fresh order. 9. At this juncture, we make it clear that there would not be any necessity ....