2023 (1) TMI 1372

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e impugned order and notices cannot be sustained, because revenue have already passed an assessment order u/s 147 r.w.s. 144B of the Act - HELD THAT:- In our view, prima facie, the impugned order and the notices are unsustainable as the respondents/revenue have already passed an assessment order, qua which an appeal is pending with the CIT(A). Issue notice. In case instructions are received to res .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ehalf of the petitioner seeking interim relief] 2. Challenge in this writ petition is laid to notice dated 25.05.2022 issued under Section 148A(b) of the Income Tax Act, 1961 [in short, the Act ]. 2.1. In addition thereto, the petitioner also seeks to assail the order dated 31.07.2022 passed under Section 148A(d) of the Act and the consequential notice of even date i.e., 31.07.2022 issued under Se .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rt of the impugned order dated 31.07.2022 passed under Section 148A(d) of the Act, wherein, inter alia, the Assessing Officer (AO) says that the assessment order dated 28.03.2022 has been rendered non est. 5.1. Ms Jha says that the AO, after passing the order dated 28.03.2022, albeit, under the old regime, had been rendered functus officio and therefore, the observation that the said order has bec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X