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2024 (12) TMI 127

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..... IGH COURT] refused to entertain the writ petition filed by the appellant herein under Article 226 of the Constitution of India relegating the appellant to the alternative remedy under the provisions of the Income Tax Act, 1961 - HELD THAT:- As in Union of India Ors. Vs. Rajeev Bansal [ 2024 (10) TMI 264 - SUPREME COURT (LB)] wherein a three Judge Bench of this Court headed by the then Hon ble the .....

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..... and contentions of the appellant herein vis-a-vis the impugned notices and pass a fresh order in accordance with law. - HON'BLE MRS. JUSTICE B.V. NAGARATHNA And HON'BLE MR. JUSTICE NONGMEIKAPAM KOTISWAR SINGH For the 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 : .....

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..... dditional Solicitor General for the respondent(s) and perused the material on record. During the course of submission, our attention was drawn to the recent judgment of this Court dated 03.10.2024 passed in Civil Appeal 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, rele .....

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..... ssessing Officers to dispose of the objections in terms of the law laid down by this Court in the said judgment. Thereafter, the assessees, who are aggrieved would have the liberty to pursue all the rights and remedies 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 .....

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..... quash the final Assessment Order dated 22.05.2023 only for the purpose of enabling the appellant herein to take up all objections and contentions vis-a-vis the impugned notices. It is needless to observe that the 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 circ .....

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