TMI Blog2023 (2) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant and respondent say that both proceedings cannot go on, as indicated in our order [ 2023 (1) TMI 1372 - DELHI HIGH COURT] Accordingly, the impugned notices and order are quashed. In view of the aforesaid, counsel for the parties agree that the order passed u/s 270A of the Income Tax Act 1961 and the order titled Closure of duplicate assessment/re-assessment e-Proceedings-Reg shall dissolve. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 31.07.2022 passed under Section 148A(d) of the Act and the consequential notice of even date i.e., 31.07.2022 issued under Section 148 of the Act. 3. Ms Kavita Jha, who appears on behalf of the petitioner, says that the impugned order and notices cannot be sustained, because the respondents/revenue have already passed an assessment order dated 28.03.2022, under Section 147 read with S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 28.03.2022, albeit, under the old regime, had been rendered functus officio and therefore, the observation that the said order has become non est, is completely erroneous in law. 6. In our view, prima facie, the impugned order and the notices are unsustainable as the respondents/revenue have already passed an assessment order, qua which an appeal is pending with the CIT(A). 7. Issue notice. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2023. 3.1. Accordingly, the impugned notices and order are quashed. 4. Furthermore, in view of the aforesaid, counsel for the parties agree that the order dated 29.09.2022 passed under Section 270A of the Income Tax Act 1961 [in short, Act ], order dated 29.09.2022 passed under Section W.P.(C) 979/2023 page 2 of 3 272A(1)(d) of the Act and the order dated 17.01.2023 titled Closure of duplicate as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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