2022 (4) TMI 1551 - HC - Income Tax

Jurisdiction of Assessing Officer to issue notice and/or passing an order u/s 154 - Petitioner seeks leave to withdraw the petition with liberty to raise all points including the jurisdiction of AO to issue notice and/or passing an order under Section 154 of the Act before the appellate authority. Petitioner states that an appeal will be filed within 20 days from today. Statement is accepted. If there is delay upto 20 days that delay stands condoned. Petition dismissed as withdrawn with liberty as prayed for.

Summary

The High Court Bombay dismissed the petition with liberty for the petitioner to raise all points, including jurisdiction issues, in an appeal to be filed within 20 days. The petitioner sought to withdraw the petition with explanation accepted, and the delay of up to 20 days was condoned.