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TMI Blog2023 (3) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Vipul Kundalia, Adv., Mr. Amit Sharma, Adv. ORDER The Court : We have heard Mr. Pratyush Jhunjhunwala, learned counsel assisted by Mr. Samit Rudra, learned Advocate appearing for the appellant and Mr. Vipul Kundalia, learned standing counsel assisted by Mr. Amit Sharma, learned Advocate appearing for the respondent. This intra-court appeal filed by the petitioner is directed against the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view what was required to be considered is whether under what circumstances a challenge can be entertained to an order passed under Section 148A(d) of the Act, as it stood amended. The legal principle which had been laid down by several decisions of the Hon'ble Supreme Court while interpreting the provision of the Act before its amendment would equally apply with full force while considering the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Bench ought to have considered the correctness of the order impugned before it qua the grounds which were canvassed by the assessee/appellant in his reply to the notice issued under Section 148A(b) of the Act. We also find that the assessee has questioned the assumption of jurisdiction by referring to Section 149(1) of the Act. In the reply dated 14th June, 2022 the first ground which has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant has made out a case for entertaining this appeal. Accordingly, the appeal stands admitted. If the reassessment proceeding is allowed to proceed further during the pendency of the appeal, this appeal will become infructuous. Therefore, there will be an order of interim stay of the order passed under Section 148A(d) of the Act dated 28th July, 2022 as well as the consequential n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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