9911796707
TMI Blog2022 (12) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... anction he refers the matter to the Commissioner of Income-tax instead of Chief Commissioner of Income-tax - HELD THAT:- Issue Notice, returnable on 13.12.2022. By way of interim relief, it is directed that the process of assessment shall continue with the cooperation of the petitioner, however, the final assessment order shall not be passed before the returnable date. Over and above the regula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 148A(d) of the IT Act as also the notice under Section 148 of the IT Act dated 27.4.2022 have been challenged with the following prayers: 7 (a) quash and set aside the impugned notices and order at Annexure- A1, A2 and A3 to this petition; (b) pending the admission, hearing and final disposal of this petition, to stay implementation and operation of the order and notice at An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, the department under the garb of reopening of the assessment if review the inbuilt test to check the use of powers by the Assessing Officer shall need to be regarded. 3.1. He has further urged and questioned that in the new regime also, when once by the scrutiny assessment, the very issue has been finally decided, whether because the information has been received by the Assessing Officer th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
