2020 (1) TMI 626

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..... arious submissions of the petitioner - HELD THAT:- There may be merit in this submission of the petitioner, however, we do not wish to examine the same any further at this stage, considering the fact that the petitioner has statutory right of the appeal to assail the re -assessment order before the CIT (A) and, if necessary even before the ITAT. Though, it is open to the petitioner to press this p .....

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..... sessment order dated 27.12.2019 before the CIT (A). Demand, if any, raised in consequence of the said re-assessment order shall however not be enforced till the decision of the appeal by the CIT (A).
MR. VIPIN SANGHI AND MR. SANJEEV NARULA JJ. Petitioner Through: Mr. Balbir Singh, Sr. Adv. with Mr. Prakash Kumar, Ms. Monica Benjamin Mr. Sanjay Bansal and Ms. Rashmi Singh,Advs. Respondent Thr .....

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..... provided to the petitioner, despite being claimed by the respondents that it was enclosed with the order disposing of all the objections. It was also the grievance of the petitioner that the objections had not been dealt with adequately. Consequently, this Court had directed the respondents to produce the original records on the next date of hearing for perusal of this Court, including the approv .....

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..... t this stage, considering the fact that the petitioner has statutory right of the appeal to assail the re -assessment order before the CIT (A) and, if necessary even before the ITAT. Though, it is open to the petitioner to press this petition, to independently assail the notice under Section 148 of the Act irrespective of the fact that the assessment order has been passed, Mr. Balbir Singh, on ins .....

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..... owever not be enforced till the decision of the appeal by the CIT (A). We make it clear that we have made no observations on the merits of the case one way or another and all pleas and defences of the petitioner as well as the revenue are preserved. The CIT (A) shall pass an order dealing with all the submissions of the petitioner including in relation of the validity of the notice under Section .....

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