2023 (2) TMI 1117

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..... eard learned counsel appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 25th August, 2022 under Section 148A(d) of the Income Tax Act, 1961 relating to assessment year 2018-19, being Annexure P-I to the writ petition. This is the second round of litigation by the petitioner. I have perused the aforesaid impugned order and find the same neither i .....

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..... Jain Vs. Principal Commissioner of Income Tax & Anr. in Special Leave to Appeal (C) No.14823/2022. Furthermore, an order under Section 148 (d) of the Income Tax Act, 1961, itself is neither an assessment nor a demand and petitioner still will have ample scope and opportunity to make out a case if any for dropping of the proceeding under Section 147 of the Act in subsequent proceeding after the o .....

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