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2026 (9) TMI 1467

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....Through: Mr. Sachit Jolly, Sr. Adv. with Mr. Sohum Dua, Adv. For the Respondents Through: Mr. Siddhartha Sinha, SSC. ORDER CM APPL. 62215/2026 (exemption) 1. Allowed, subject to all just exceptions. 2. Application stands disposed of. W.P.(C) 13368/2026 & CM APPL. 62216/2026 (stay) 3. Apprising the Court about the nature of petitioner's business, Mr. Sachit Jolly, learned senio....

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....hereinafter referred to as the 'Act of 1961'). He further submitted that the Income Tax Appellate Tribunal (hereinafter referred to as the 'Tribunal') in petitioner's case for Assessment Years 2016-17 to 2019-20 as well as 2021-22 & 2022-23 has held that such receipts are also Fee for Technical Services and against such orders of the Tribunal, no appeal has been preferred by the Revenue and theref....

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....the Act of 1961 issued on 30.03.2026 and in spite of the fact that the petitioner filed a detailed reply bringing the above facts and relevant judgments to the notice of the Assessing Officer, he has brushed aside all those submissions and has rejected petitioner's objections cursorily by way of passing an order dated 30.06.2026 under Section 148A(3) of the Act of 1961. 7. Learned senior counse....

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.... of the writ petition so also of the stay application. 10. Mr. Siddhartha Sinha, learned senior standing counsel accepts notice on behalf of the respondent-department. Mr.Sinha prays for and is granted eight weeks' time to file reply. Rejoinder, if any, be filed within six weeks thereafter. 11. Having heard learned counsel for the parties and in view of what we have noted above, we are of th....