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2023 (1) TMI 1372 - DELHI HIGH COURTValidity of notice issued u/s 148A - assessment order triggered on account of a notice issued u/s 148 [i.e., the old regime] - scope of new regime - petitioner, says that the impugned order and notices cannot be sustained, because revenue have already passed an assessment order u/s 147 r.w.s. 144B of the Act - HELD THAT:- In our view, prima facie, the impugned order and the notices are unsustainable as the respondents/revenue have already passed an assessment order, qua which an appeal is pending with the CIT(A). Issue notice. In case instructions are received to resist the writ petition, counter affidavit will be filed before the next date of hearing. List the matter 03.02.2023. In the meanwhile, the AO is restrained from continuing with the assessment/reassessment proceedings which have been triggered on account of the impugned order and notice.
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