2026 (8) TMI 1672

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....ndal, Advocate for Mr. Nikhil Goyal, Advocate through VC. For the Respondents Through: Mr. Vipul Agrawal, SSC with Ms. Harshita K. and Mr. Gaorrang Ranjan, Advocates for Revenue. ORDER 1. Learned counsel for the petitioner contended that for the Assessment Year 2011-12 demand with Reference No. 2012201110016925656T has been raised by way of intimation dated 23.09.2025 under Sections 143(1....

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....intimation/order that has been passed under Section 143(1) dated 23.09.2025 of the Act, of 1961 is liable to be set aside but the Petitioner is also entitled to the refund of the amount which stands recovered from the Petitioner. 4. Mr. Vipul Agrawal, learned Senior Standing Counsel for the Respondent, was not in a position to dispute the legal position of law as stated by the learned counsel f....