2018 (7) TMI 2249

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..... mpugned order passed by the High Court in exercise of our power under Article 136 of the Constitution of India. It will be open to the petitioner-Authority to challenge the order of the assessing officer by filing statutory appeal and in the said appeal the petitioner would also be permitted to challenge the correctness of notice under Section 147/148 of the Income Tax Act, 1961. The appellate .....

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..... ioner-Authority to challenge the order of the assessing officer by filing statutory appeal and in the said appeal the petitioner would also be permitted to challenge the correctness of notice under Section 147/148 of the Income Tax Act, 1961. The appellate authority may go into the said question uninfluenced by the observations which are made in the impugned order. Pending applications, if any, .....

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