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2024 (12) TMI 127

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..... he Petitioner : Mr. Prakul Khurana, Adv. Mr. Tarun Gupta, AOR Mr. Abhinav Mathur, Adv. Mr. Gourav Asati, Adv. Mr. Yash Tandon, Adv. Mr. Nilimesh Sen , Adv For the Respondent : Mr. Raghavendra P Shankar, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Udai Khanna, Adv. Mr. Sachin Sharma, Adv. Mr. Navanjay Mahapatra, Adv. Mr. Karan Lahiri , Adv ORDER Leave granted. The appellant/assessee is aggrieved by .....

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..... al No.8629 of 2024 and connected matters (Union of India & Ors. Vs. Rajeev Bansal), wherein a three Judge Bench of this Court headed by the then Hon'ble the Chief Justice of India, relegated the matters to the Assessing Officer for the purpose of considering the question of delay in issuance of notices impugned in those cases under Section 148 and/or other provisions of the I.T. Act, 1961, which w .....

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..... dies in accordance with law, save and except for the issues which had been concluded by the said judgment. In the aforesaid backdrop it was submitted by learned counsel for the appellant that the final Assessment Order dated 22.05.2023, which was assailed before the High Court may be set aside as also the earlier notice dated 30.06.2021 and the subsequent notice dated 28.07.2022 and the Assessing .....

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..... he concerned Assessing Officer shall consider the objections and contentions of the appellant herein vis-a-vis the impugned notices and pass a fresh order in accordance with law. In the circumstances, the impugned order dated 11.07.2023 is set aside. The appeal is allowed and disposed of. No costs. It is further clarified that in the event, the appellant herein is aggrieved by the fresh Assessme .....

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