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2023 (1) TMI 1255

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..... in fact, filed a return. AO, after examining the matter, concluded that the taxable income declared by the petitioner while filing the return, which was pegged at Rs.1,96,430/- is in order and, accordingly, accepted the same. Resultantly, there is no tax liability foisted on the petitioner.Therefore, in our view, this writ petition need not progress further. Accordingly, the interim orde .....

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..... pursuance thereof. 2. The record shows that on 11.12.2019, while issuing notice in the writ petition, the court had permitted the respondents/revenue to continue with the proceedings, albeit with a caveat that if any final order is passed, the same shall not be given effect to. 2.1 Since then, a counter-affidavit has been filed on behalf of the respondents/revenue. Along with the counter- .....

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..... The AO, after examining the matter, concluded that the taxable income declared by the petitioner while filing the return, which was pegged at Rs.1,96,430/- is in order and, accordingly, accepted the same. 6. Resultantly, there is no tax liability foisted on the petitioner. Therefore, in our view, this writ petition need not progress further. 6.1. It is ordered accordingly. 7. Accordin .....

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