2023 (6) TMI 1076

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... udicate the assessment u/s 143(3) - While quashing the notice, High Court has granted the liberty to the department to initiate proceedings afresh as per law - Revenue contended that assessee is precluded from challenging the jurisdiction beyond the period of 30 days of the receipt of notice u/s 142(1) - HELD THAT:- As records also reveals that the assessee had participated pursuant to the notice .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Raj Bahadur Yadav, AOR, Mr. Balbir Singh, A.S.G., Mr. Raj Bahadur Yadav Aor, Adv., Mr. Shashank Bajpai, Adv., Mr. Naman Tondon, Adv., Mr. H R Rao, Adv., Mrs. Rekha Pandey, Adv., Mr. Priyanka Das, Adv., Mr. Rupesh Kumar, Adv. And Mr. Prashant Singh II, Adv. For the Respondent(s) : Mr. Mritunjay Kumar Sinha, AOR, Mr. Amitesh Kumar, Adv. And Ms. Priti Kumari, Adv. ORDER The impugned order set asi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X