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2022 (10) TMI 1145 - SCH - Income TaxValidity of order u/s 201 - HELD THAT:- As submitted notice under Section 201 was issued much prior to the ITAT decided against the Department, which was for the AY 2014-2015 [2018 (6) TMI 1107 - ITAT MUMBAI]. It is submitted that the appeal against the final decision of the ITAT for AY 2014-2015 is pending before the High Court. It is submitted that even the judgment for AY 2010-2011 which is followed subsequently while deciding the dispute for AY 2014-2015 is also pending before this Court. It is submitted that even in a case the Department succeeds before the High Court in an appeal for AY 2014-2015, in that case also subsequently there may be dispute with respect to limitation. It is submitted that therefore, the proper course for the High Court would have been to club the writ petition(s) to be heard with the pending appeal against the final decision of the ITAT for AY 2014-2015 so that the dispute with respect to limitation may not arise subsequently. Issue notice for the aforesaid purpose, making it returnable on 25.11.2022. Dasti, in addition, is also permitted. The respondent be served within a period of one week from today.
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