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10.01.2023

[Physical Hearing/Hybrid Hearing (as per request)]

CM APPL. 1032/2023

1.

Allowed, subject to the petitioner filing legible copies of the

annexures, at least three days before the next date of hearing.

W.P.(C) 262/2023 and CM APPL. 1031/2023 [Application filed on behalf

of the petitioner seeking interim relief]

2.

Apart from challenging the instruction no. 01/2022 dated 11.05.2022

issued by Central Board of Direct Taxes [in short, “CBDT”][see annexure P-

2], there is also a challenge to the notice dated 26.06.2021, issued by

respondent no.1 under Section 148 of the Income Tax Act, 1961 (i.e., under

the old regime) [in short, “the Act”].

2.1

This notice concerns Assessment Year (AY) 2013-2014.

2.2

In addition thereto, challenge is also laid to the notice dated

27.05.2022 issued under Section 148A(b) of the Act i.e., the new regime and

the order dated 20.07.2022 passed under Section 148A(d) and the

W.P.(C) 262/2023

page 1 of 3

This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

The Order is downloaded from the DHC Server on 28/01/2024 at 00:09:59

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