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2025 (5) TMI 217

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..... of 2022, 1592 of 2022, 161 of 2023, 163 of 2023, 185 of 2023, 186 of 2023, 189 of 2023, 202 of 2023, 215 of 2023, 216 of 2023, 232 of 2023, 233 of 2023, 269 of 2023, 295 of 2023, 296 of 2023, 297 of 2023, 298 of 2023, 303 of 2023, 304 of 2023, 307 of 2023, 329 of 2023, 330 of 2023, 334 of 2023, 337 of 2023, 346 of 2023, 347 of 2023, 348 of 2023, 350 of 2023, 351 of 2023, 356 of 2023, 361 of 2023, 362 of 2023, 363 of 2023, 365 of 2023, 376 of 2023, 388 of 2023, 48 of 2023, 61 of 2023, 617 of 2023, 673 of 2023, 688 of 2023, 7 of 2023, 78 of 2023 And 97 of 2023 Mukesh Kumar, Shiv Shakti Constructions, Through Its Partner Shri Mukesh Kumar, Kirti Singh, Pawan Mangal, Anant Raj Sewa Sansthan, Prabha Khare, Dhiraj Goel, Shiv Shakti Construction .....

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..... nd Another, Income Tax, Officer Ward 1(2)(1) And Another, Union Of India And 2 Others, Income Tax Officer -2(4) And Another Hon'ble Shekhar B. Saraf And Hon'ble Dr. Yogendra Kumar Srivastava JJ. For the Petitioner : Suyash Agarwal, Parv Agarwal, Sanyukta Singh,Shubham Agrawal, Ashish Bansal And others For the Respondent : A.S.G.I.,Aditya Kant Sharma,Gaurav Mahajan,Krishna Agarawal, Gaurav Mahajan,Manu Ghildyal And Others ORDER 1. Heard Sri Rahul Agarwal, learned counsel alongwith learned counsel Sri Suyash Agarwal, Dev Pathak, Sri Shubham Agarwal, Sri Yashonidhi Shukla, Sri Ashish Bansal, Sri Abhinav Mehrotra, Sri Amit Mahajan, Sri Nishant Mishra and Sri Vedika Nath, for the petitioners; Sri Navin Chandra Gupta, learned counsel .....

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..... risdictional ones and rely upon other judgments of the Apex Court as applicable. These objections should be filed by the petitioners within a period of four weeks. The authority shall thereafter grant an opportunity of hearing to the petitioners and pass orders in accordance with law. 5. We make it clear that the assessee shall also be at liberty to pursue all the rights and remedies in accordance with law, except the issues that have been concluded in the judgments of Ashish Agarwal (supra) and Rajeev Bansal (supra). 6. With regard to the orders passed under Section 148(A)(d) of the Income Tax Act, 1961 that may have been passed beyond time as observed by the Supreme Court in paragraphs 112, 113 and 114 of Rajeev Bansal (supra), we make .....

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