2019 (12) TMI 1469

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..... again the Assessing Authority has proceeded to issue a show cause notice under Section 148 - respondent submits that certain materials were not earlier disclosed by the Assessing Authority while passing the first assessment order and the said material came in the light when the fresh notice has been issued by the Assessing Authority by invoking the provisions of Section 148 of the Income Tax Act o .....

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..... ent : Manish Mishra ORDER Heard learned counsel for petitioner and Sri Manish Mishra, learned counsel for respondents and perused the record. Learned counsel for petitioner for the purpose of interim relief submits that in the present case initially for the assessment year 2012-2013, the assessment order was passed by the Assessing Authority and on the same material again the Assessin .....

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..... ion has been passed. The said fact has been denied by learned counsel for petitioner on the basis of material on record. After hearing learned counsel for parties and going through the record, it transpires that the matter needs consideration by this Court, thus, as an interim measure, we provide that the assessment order passed by the Assessing Authority for the assessment year 2012-13 may .....

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