9911796707
TMI Blog2023 (4) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... e Petitioner : Ms.A.Niveditha For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel (Income Tax) and Ms.S.Premalatha Junior Standing Counsel ORDER This order will now dispose of the captioned writ petition and captioned 'Writ Miscellaneous Petition'['WMP' for the sake of brevity]. 2. Ms.A.Niveditha, learned counsel on record for writ petitioner is before this Court. Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st credit both under Section 56 of IT Act; that pursuant to such assessment a demand of Rs.48,24,923/- was raised; that the said order of Assessing Officer was carried in appeal by the writ petitioner by way of an appeal dated 26.04.2022 to the second respondent; that it is to be noted that the second respondent is the Appellate Authority; that this Court is informed that the appeal is under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel (Income Tax) who accepted notice for both the respondents. 4. As already alluded to supra, the impugned order of the first respondent is terse and a scanned reproduction of the same is as follows: 5. The impugned order has been made on one basis and that lone basis is that the writ petitioner's case is not covered under 'Instruction No.1914 dated 02.12.1993 as modified by two Offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gatived is that the writ petitioner is not covered by said instruction, this Court deems it appropriate to interfere qua the impugned order. 7. In the light of the narrative thus far, the following order is passed: a) the impugned order i.e., order dated 12.12.2022 bearing reference ITBA/COM/F/17/2022-23/1047942935(1) made by the first respondent is set aside. The impugned order is set aside on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent now gets revived and the same will stand over for consideration by the first respondent as per the aforementioned directive within aforementioned time line. (e) Though obvious, it is made clear that this Court has not expressed any view or opinion on the merits of the matter and the facts have been captured for limited purpose of appreciating this order. Captioned writ petition dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
