2023 (1) TMI 1330

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..... limitation u/s 149(1)(a)/149(1)(b) - HELD THAT:- In the impugned order u/s 148A(d) of the Act, the assessing officer has tried to justify the initiation of re-assessment proceeding by relying on an instruction being No. 01/2022 dated 11th May, 2022 issued by CBDT. Admittedly, the issuance of notice and initiation of re-assessment proceeding are beyond six years and, prima facie, it is barred by l .....

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..... etitioner : Mr. Sounak Basu, Adv. Mr. Swagato Kabiraj, Adv. For the Respondent : Mrs. Smita Das De, Adv. ORDER 1. The Court: Heard learned counsel appearing for the parties. 2. Affidavit of service filed in Court be kept with the records. 3. By this writ petition, petitioner has challenged the impugned order dated 29th July, 2022 under Section 148A(d) of the Income Tax Act, 1 .....

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..... ly amended provision relating to Section 147 of the Act. 4. Considering the submission of the parties, I am of the view that this matter deserves adjudication by calling for affidavits from the respondents and I am also of the view that the petitioner has been able to make out a prima facie case for an interim order by raising the issue of jurisdiction of the assessing officer concerned in init .....

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