2023 (5) TMI 637

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..... h Manokotia, Advs Respondents: Mr Aseem Chawla, Sr Standing Counsel with Mr Rishabh Nangia, Ms Anuja Pethia and Mr Subhashish Kumar, Advs. ORDER RAJIV SHAKDHER, J. (ORAL): CM No.12200/2023 1. Allowed, subject to just exceptions. W.P.(C) 3159/2023 & CM No.12199/2023 [Application filed on behalf of the petitioner seeking interim relief] 2. Issue notice. 2.1 Mr Aseem Chawla accepts notice .....

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..... nature of prohibition commanding Respondent No. I to forebear from giving effect to and/or taking any step whatsoever pursuant to and/or in furtherance of the said purported notice under Section 148 of the Act and/or proceedings initiated by thereunder for the assessment year 2018-19, and grant stay on the reassessment proceedings." 6. The principal grievance of the petitioner is that the notice .....

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..... n 148A of the Act. 9.1 This aspect of the matter has been dealt with in the judgment dated 14.02.2023, rendered by this court in W.P.(C)No.1243/2023, titled Indus Valley Partners India Pvt. Ltd. v. Assistant Commissioner of Income Tax Circle 10-1 & Anr. 10. Accordingly, the impugned notices and order are set aside. 11. The Assessing Officer (AO) will be at liberty to take next steps in the mat .....

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