AMIT MALKANI Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Issue notice to the respondent.

(2.) Shri G.S. Chouhan, Associate to Shri K.K. Bissa, Sr. Standing Counsel for the Income Tax Department, accepts notice on behalf of the respondent.

(3.) 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 and 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:-