2025 (6) TMI 2187

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....or the Petitioner : Mr. Hardik V Vora (7123) For the Respondent : Ms Maithili D Mehta, Senior Standing Counsel ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr.Hardik Vora for the petitioner and Ms.Maithili Mehta, learned Senior Standing Counsel appearing for the respondent. 2. Rule returnable forthwith. Learned Senior Standing Counsel ....

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....e affidavit-in-reply but on the contrary, it is confirmed as stated in para 7 as under: "7 With reference to paragraph 3, the assessee has submitted that the impugned notice dated 31.03.2021 for A.Y 2017-18 for re-opening the assessment under section 148 of the Act is illegal, without jurisdiction and is required to be quashed. In this case, notice under section 148 of the Act fo....