9911796707
TMI Blog2025 (2) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... T - TMI X X X X Extracts X X X X X X X X Extracts X X X X ..... pursuant to which, the Impugned Assessment Order dated 31.03.2022 has been passed by the 3rd respondent. 6. Both the orders dealt with the same issue as is evident from a reading of the reasons communicated to the petitioner on 24.09.2021 in response to query of 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 Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 143(3) of the Income Tax Act for the Assessment Year 2015-2016 is concerned, the respondents have stated that both the proceedings were going before 2 different Assessing Officers namely the 1st and the 2nd respondent i.e., the Income Tax Officer and the Deputy Commissioner of Income Tax without knowledge of each other. Hence, the Additional Commissioner of Income Tax the 3rd respondent did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revised pursuant to the Notice dated 31.03.2021 issued under Section 148 of the Income Tax Act, 1961. 12. Under these circumstances, both the Writ Petitions are disposed with liberty to the petitioner to challenge the Impugned Assessment Order dated 31.03.2022 and the Rectification Order dated 29.03.2022 before the Commissioner of Income Tax (Appeals) within a period of 30 days from the date of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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