2023 (2) TMI 1378

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..... PANA N. RAVAL, SR. STANDING COUNSEL WITH MR KARAN SANGHANI, ADVOCATE FOR THE RESPONDENT(S) NO. 1 ORDER ( PER : HONOURABLE MS. JUSTICE SONIA GOKANI ) 1. The petitioner seeks to challenge the notice issued under Section-148 of the Income Tax Act, 1961 dated 20.04.2021. In view of judgment in case of Union of India Vs. Ashish Agarwal (2022) 138 Taxmann. Com, the respondent issued a notice under .....

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..... n, hearing and disposal of this petition, ad-interim relief be granted and the respondent be ordered to restrain from enforcing compliance of the impugned notice dated 23.08.2022 under section 148 of the Income-tax Act, 1961 annexed hereto at Annexure-E alongwith order under Section 148A(d) dated 23.08.2022 annexed hereto at Annexure- D and all further notices, if any, issued for completing reasse .....

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..... the respondent, this petition is also allowed applying the very reasonings without elaborating the same. 5. Resultantly, the petition is allowed quashing and setting aside the notice impugned dated 23.08.2022 issued under Section-148 of the Act alongwith the order under Section- 148A(d) of the self-same date. Rule is made absolute to the aforesaid extent.
Case laws, Decisions, Judgements, Or .....

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