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TMI Blog2025 (2) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... URT - TMI X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondents (In both W.Ps) : Mrs. S. Premalatha Junior Standing Counsel COMMON ORDER By this Common Order, both the Writ Petitions are being disposed of. 2. In W.P.No.10710 of 2022, the petitioner has challenged the Impugned Assessment Order dated 31.03.2022 passed by the 3rd respondent under Section 147 read with Section 144B of the Income Tax Act, 1961 for the Assessment Year 2015-2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner after notice dated 31.03.2021 was issued to the petitioner under Section 148 of the Income Tax Act, 1961. 7. In the Counter Affidavit that has been filed by the Jurisdictional Assessing Officer in response to W.P.No.10710 of 2022 wherein it is stated that the Impugned Assessment Order dated 31.03.2022 was passed under Section 147 read with Section 144B of the Income Tax Act, 1961 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty Commissioner of Income Tax without knowledge of each other. Hence, the Additional Commissioner of Income Tax the 3rd respondent did not take cognizance of the Order passed on 29.03.2022 under Section 154 read with Section 143(3) of the Income Tax Act, 1961. 9. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Junior Standing Counsel for the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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