2023 (2) TMI 1296

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..... . For the Respondent : Mr Zoheb Hossain & Mr Vipul Agarwal, Sr. Standing Counsel with Mr Parth Semwal, Adv ORDER [Physical Hearing/Hybrid Hearing (as per request)] 1. We had heard the counsels for the parties, for some time, on the previous date i.e., 25.01.2023. The relevant part of the said order is extracted hereafter: 2. Challenge in this writ petition is laid to notice dated 25.05.2022 .....

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..... entioned assessment order dated 28.03.2022 was triggered on account of a notice issued under Section 148 of the Act [i.e., the old regime]. This notice is dated 31.03.2021 and, according to Ms Jha, was received via e-mail on the same date. 5. Furthermore, Ms Jha draws our attention to that part of the impugned order dated 31.07.2022 passed under Section 148A(d) of the Act, wherein, inter alia, t .....

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..... before the next date of hearing. 9. List the matter 03.02.2023. 10. In the meanwhile, the AO is restrained from continuing with the assessment/reassessment proceedings which have been triggered on account of the impugned order and notice. 11. Parties will act, based on the digitally signed copies of the order." 2. Mr Zoheb Hossain and Mr Vipul Agarwal, senior standing counsels, who appear .....

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