HON'BLE SHRI JUSTICE BINOD KUMAR DWIVEDI

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ON THE 15 OF OCTOBER, 2025 WRIT PETITION No. 40742 of 2025 MAXTRA GLOBAL PRIVATE LIMITED Versus ASSISTANT COMMISSIONER OF INKCOMETAX INDORE AND OTHERS Appearance:

Shri Devendra Jain - Advocate for the petitioner.

Shri Harsh Parashar - Advocate for the respondent.

ORDER Per: Justice Vivek Rusia The petitioner has filed this present petition under Article 226 of the Constitution of India challenging the show cause notice under Section 148A (b) of the Income Tax Act dated 30.03.2023 issued by Respondent No.1, order under Section 148A (d) of the Income Tax Act dated 19.04.2023 passed by Respondent No.1, notice under Section 148 of the Act dated 19.04.2023 passed by the respondent No.1, approval/sanction under Section 151 issued by Respondent No.2 and order under Section 147 passed by Respondent No.1.

2. Before filing this petition, the petitioner has already filed an appeal against the order of re-assessment under Section 246-A of the Income Tax Signature Not Verified Signed by: VATAN Act before the Commissioner of Income Tax (Appeals). However, the petitioner h