TMI Blog2025 (5) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... h i/by PDS Legal. For the Respondent-revenue: Ms. Swapna Gokhale,. PC. :- 1. Heard learned counsel for the parties. 2. The petitioner, by instituting this petition, has specifically sought the following reliefs:- (i) to stay the demand notice issued to the petitioner for AY-2016- 17; (ii) to issue directions for passing rectification order for AY 2022-23; (iii) grant of refund for A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... teria for AY 2023-24 and there is likelihood of huge demand. 6. Mr. Agrawal states that the above communications were never furnished to the petitioner. He points out that it was only after the affidavit-in-reply was filed that the petitioner learned of them. He submits that the petitioner has challenged the above communications in the rejoinder. 7. Given the above communications dated 23 July 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made. Based on the above communications, the petitioner's application for a refund is not yet being processed. Therefore, the petitioner should have been informed about these communications so that the petitioner could have taken immediate steps to challenge them if advised. 10. Be that as it may, nothing further survives in this petition. The petitioner is granted liberty to challenge the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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