2019 (1) TMI 1770

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..... oner argued various points with reference to Section 148 this Court is of an opinion that the present writ petition is filed at the stage when the notice under Section 148 of the Income Tax Act, 1961, was issued. Thereafter, the writ petitioner submitted explanations / objections and the Assessing Officer adjudicated the issues and passed an order. Thus, the question of considering the grounds rai .....

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..... notice issued by the second respondent under Section 148 of the Income Tax Act, 1961 dated 30.3.2006 is under challenge in the present writ petition. 2. Parties to the lis on hand admit the fact that pursuant to the interim order granted by this Court, the Assessing Officer proceeded with the assessment and passed final order of assessment. Challenging the said final order of assessment, the w .....

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..... 148 of the Income Tax Act, 1961, does not arise at this length of time. 4. This apart, the final assessment order passed by the Assessing Officer was taken by way of an appeal to the Appellate Authority and thereafter, to the Income Tax Appellate Tribunal and the said appeal is now pending adjudication. 5. Under these circumstances, all the grounds raised in the present writ petition as wel .....

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