S.S. DEVELOPERS Vs. UNION OF INDIA

JUDGEMENT

(1.) It is stated by learned counsel representing the parties that the controversy involved in these writ petitions is squarely covered by the ratio of judgment rendered by a Coordinate Division Bench of this Court in the case of Sudesh Taneja v. Income Tax Officer & Ors. (D.B. Civil Writ Petition No.969/2022) decided on 27/1/2022, wherein while quashing the impugned notices of re-assessment, this Court observed as under:-