2026 (7) TMI 1418

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....Judgement / Order / Decisions)<br>Dated:- 14-7-2026<br>Writ Petition No. 18588/2026 - -<br>Income Tax<br>HONOURABLE SRI JUSTICE NINALA JAYASURYA AND HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA Counsel for the Petitioner(S) : Dundu Manmohan Counsel for the Respondent(S) : None ORDER PER HON'BLE SRI JUSTICE NINALA JAYASURYA: Seeking to declare the action of respondent No.1 in initiating....

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....Income Tax Act, 1961 alleging that assessee failed to file income tax returns, that in response to the said notice, petitioner filed its return of income tax on 22.10.2018 and disputed very basis of re-opening. He submits that without considering the submissions made by the petitioner firm, the Assessing Officer completed the assessment on 20.12.2018 under Section 143(3) r/w. Section 147 of Income....

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....ring the pendency of the appeal if coercive action is taken, the very purpose of filing appeal would be defeated and unless the interest of the petitioner is protected during the pendency of the appeal, it will suffer serious prejudice and great hardship. 5. Learned Standing Counsel for the respondents, on the other hand, while not disputing the factual position, however, submits that the petit....