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2023 (5) TMI 366 - HC - Income TaxReopening of assessment - challenge to order passed u/s 148A(d) at an intermediate stage - HELD THAT:- This Court has in its order in a batch of writ petitions in Kailash Kedia v. Income Tax Officer [2022 (12) TMI 188 - ORISSA HIGH COURT] was a lead matter, declined to interfere relegating the parties to a stage of passing of assessment orders under Section 148 of the Act. In doing so, this Court followed the order of the Supreme Court of India Anshul Jain v. Principal Commissioner of Income Tax [2022 (10) TMI 3 - SC ORDER] which in turn affirmed the judgment of Anshul Jain v. Principal Commissioner of Income Tax) [2022 (6) TMI 1310 - PUNJAB AND HARYANA HIGH COURT]. Supreme Court of India declined to interfere with the order of the Punjab and Haryana High Court in Red Chilli International Sales [2022 (6) TMI 417 - PUNJAB & HARYANA HIGH COURT] matter. Consequently, this Court is not persuaded that it should interfere with the impugned order dated 24th November, 2022 in the present case under Section 148A(d) of the Act.
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