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2024 (9) TMI 1132

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..... failed to formally pass an order on the application dated 02 September 2023. Though needless to state, we may only observe that a mere noting on the order sheet is not an order which can possibly be countenanced in law. We, consequently, and at this stage, dispose of the writ petition requiring the PCIT to formally take up the application dated 02 September 2023 and dispose of the same within a p .....

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..... ng reliefs:- a. Issue a writ in the nature of certiorari quashing the notice dated 08.07.2024 issued under section 221 of the Income Tax Act, 1961 ( the Act ) as well as the order dated 16.07.2024 passed under section 226 (3) of the Act by Respondent No. 1 in the case of the Petitioner as the same are unjust, manifestly arbitrary and against the provisions of the Act; b. Issue a writ in the nature .....

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..... filed by the Petitioner in relation to Assessment Years 2015-16 2017-18; e. Issue any other Writ, order or Direction which this Hon ble Court may deem fit and proper in the facts and circumstances of the case; f. To allow the writ petition with cost in favour of the Petitioner and against the Respondents. 2. The principal grievance of the petitioner is with respect to a failure on the part of the .....

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..... he writ petition came to be laid before this Court, it was contended that even though the said application was made as far back as in September 2023, the same has not been attended to or disposed of till date. 6. Mr. Maratha, learned counsel appearing for the respondents, on instructions submits that while examining the aforesaid application, the PCIT is stated to have advised the Income Tax Offic .....

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..... Association Of Software And Services Companies (NASSCOM) vs. Deputy Commissioner Of Income Tax (Exemption) Circle 2 (1), Delhi And Ors2 024:DHC:2078-DB. 10. All other rights and contentions of respective parties on merits are kept open. 11. The PCIT shall also while examining the application dated 02 September 2023 evaluate the justification for the continued attachment of the bank account of the .....

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