SEEMA GUPTA Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This writ petition seeks quashing of proceedings for reassessment drawn pursuant to the powers conferred under Sec. 148 of the Income Tax Act, 1961[Act] and assails the notice dtd. 31/3/2016 issued under Sec. 148 of the Act as also the order dtd. 25/7/2016 issued by the respondent. The writ petitioner also additionally assails the notice dtd. 10/6/2016 issued under Sec. 143(2) of the Act and the notice dtd. 1/8/2016 issued under Sec. 142(1) of the Act.

(2.) The record would reflect that when the writ petition was originally entertained, we had by an order dtd. 26/9/2016 restrained the Assessing Officer,[AO] from completing the assessment proceedings. It is that interim order which had continued on the writ petition till date.

(3.) On 7/8/2023, the Court upon hearing preliminary submissions of the parties had passed the following order: