2024 (9) TMI 33

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ect u/s 292B - in the draft assessment order ACIT has ordered issuance of demand notice and to initiate penalty proceeding u/s 271(1)(c) HC [ 2023 (3) TMI 416 - KARNATAKA HIGH COURT] at demand notice stems out of an order of assessment and it is enforceable. It meets the assessee with civil consequences. The argument on behalf of the Revenue that the demand notice was not enforced is fallacious an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... GARATHNA And HON'BLE MR. JUSTICE NONGMEIKAPAM KOTISWAR SINGH For the Petitioner : Mrs. Nisha Bagchi, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. Akshit Pradhan, Adv. Mr. Ishaan Sharma, Adv. Mr. Snehashish Mukerjee, Adv. ORDER UPON hearing the counsel the Court made the following. There is gross delay of 424 days in filing this Special Leave Petition. We heave heard learned senior counsel for the p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X