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2023 (8) TMI 726

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..... writ petition - HELD THAT:- This Court finds itself unable to sustain the same bearing in mind the fact that the decision in State Bank of Travancore [ 2011 (2) TMI 1270 - SUPREME COURT ] was rendered in the context of a suit and was thus governed by the provisions of the Code of Civil Procedure, 1908. The present is a writ petition which is duly accompanied by a Power of Attorney and thus the C .....

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..... : Mr. Gaurav Gupta, Sr. Standing Counsel with Mr. Puneett Singhal, Mr. Shivendra Singh, Jr. Standing Counsels for Income Tax. ORDER 1. Notice. Since the respondents are duly represented by learned counsel, let a reply be filed within a period of three weeks from today. The petitioner shall have two weeks thereafter to file a rejoinder affidavit. 2. Since the main batch is stated to be .....

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..... ompanied by a Power of Attorney and thus the Court finds no ground to hold against the petitioner on this score. 5. The Court is apprised that an identical challenge formed subject matter of consideration in Radiant Polymers Private Limited vs. Assistant Commissioner of Income Tax Circle 19-1, New Delhi Anr. [W.P.(C) 5082/2022] in which the following order came to be passed on 28 March 2023 .....

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..... ts notice on behalf of the respondents. He prays for and is permitted to file a counter affidavit within six weeks. Rejoinder affidavit, if any, be filed before the next date of hearing. List on 7th September, 2022 along with connected matters. Till further orders, there shall be stay of the notice dated 26th March, 2021 issued under Section 148 of the Act. 6. The facts which obtain in t .....

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