RANCHI, India, Dec. 14 -- Jharkhand High Court issued the following order on Nov. 13:
1. Since similar facts and issues are involved in both the writ petitions, they are being heard together and disposed of by this common judgment.
2. For the sake of convenience, the substantial reliefs as sought for in W.P. (T) No. 1153 of 2022 are being reproduced herein-below:-
(a) For a declaration that the entire proceeding allegedly initiated by the Respondent Department in pursuance of purported notice issued under Section 148 of the Income Tax Act, 1961 including the reassessment proceedings under Section 147 of the Act, against the Petitioner for the Assessment Year 2016-17 is null and void-ab-initio, in view of the fact that none of purported...