Greater Mohali Area Development Authority v. Deputy Commissioner of Income-tax, Circle 6(1), Mohali
|Greater Mohali Area Development Authority
|Deputy Commissioner of Income-tax, Circle 6(1), Mohali
|Date of Order
|For Respondent(s) UPON hearing the counsel the Court made the following ORDER Since the reassessment is already complete and the assessing officer has passed the assessment order, we do not find any reason to interfere with the impugned order passed by the High Court in exercise of our power under Article 136 of the Constitution of Signature Not Verified Digitally signed by MAHABIR SINGH Date: 2018.07.24 India. 16:31:44 IST Reason: The special leave petitions are accordingly dismissed. We make it clear that it will be open to the petitioner-Authority to challenge the order of the assessing officer by filing statutory appeal and in the said appeal the petitioner would also be permitted to challenge the correctness of notice under Section 147/148 of the Income Tax Act, 1961. The appellate authority may go into the said question uninfluenced by the observations which are made in the impugned order. Pending applications, if any, shall also stand disposed of.