2024 (11) TMI 897

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..... nary jurisdiction under Article 226 of the Constitution of India. At the same time, Petitioner may raise all grounds which Petitioner has before the AO in reply to the notice u/s 148. The officer shall consider the objections and points raised by Petitioner and pass such order as he deems fit HELD THAT:- On instructions, respondents states that the respondents have no objection to the notices issu .....

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..... ces dated 28.04.2023, issued under Section 148 of the Income Tax Act, 1961, being quashed, as the transaction in question was between a mother and son. In view of the aforesaid position, the impugned judgment/order is set aside, quashing the aforesaid notices. The appeal is allowed. The writ petition will be treated as allowed. Pending application(s), if any, shall stand disposed of. - - TaxTM .....

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