2023 (3) TMI 1354

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..... ual and legal position. See EDELWEISS ASSET RECONSTRUCTION COMPANY LIMITED THROUGH THE DIRECTOR ORS. [ 2021 (4) TMI 613 - SUPREME COURT] , THE SIRPUR PAPER MILLS LIMITED ANOTHER [ 2022 (1) TMI 977 - TELANGANA, HIGH COURT] , MURLI INDUSTRIES LIMITED., [ 2021 (12) TMI 1182 - BOMBAY HIGH COURT] Thus the impugned notice under Section 148A(b) of the Income Tax Act dated 1st June, 2022 and all s .....

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..... ate representing the respondent income tax authority is not in a position to deny the aforesaid factual and legal position. Learned advocate appearing for the petitioner in support of his contention relies, on a decision of the Hon ble Supreme Court in the case of Shanashyam Mishra and Sons Private Limited Vs. Edelweiss Asset Reconstruction Company Limited reported in 2021 SCC Online SC 313, de .....

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