9911796707
TMI Blog2025 (5) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... bharwal, Mr. R. B. Gupta and Mr. Rajiv Kumar, Advocates. For the Respondent Through: Mr. Punit Rai and Mr. Yojit Pareek, Advocates. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning a notice dated 07.10.2024 [impugned notice] issued under Section 154 of the Income Tax Act, 1961 [the Act] as well as the order [impugned order] dated 05.03.2025, under Section 154 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner challenged the said decision by filing an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] on 17.08.2021. 4. The CIT(A), by an appellate order dated 30.07.2024, allowed the appeal and set aside the rectification order dated 05.07.2021 on the ground that the said order was passed without issuance of any notice to the petitioner. However, thereafter, the Assistant Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unds on which the earlier decision had been set aside, stood addressed. 7. However, we find that there is another ground of challenge, which merits consideration. It is the petitioner's case that, while its appeal before the CIT(A) was pending, it had also filed a rectification application dated 19.11.2022 before the CPC against the intimation enhancing its income from Rs. 28,63,160/- to Rs. 1,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
