Order
22/08/2025
1. Petition impugns a re-assessment order dated 31st May 2023
passed under Section 147 read with Section 144B of the Income
Tax Act, 1961 (for short, ‘the Act’).
2. Various grounds have been raised, primary ground being that
order has been issued without jurisdiction and by completely
misconstruing the directions given by Apex Court in the case of
Union of India (UOI) and Ors. vs. Ashish Agarwal 1. It is
1 (2023) 1 SCC 617
[2025:RJ-JD:37679-DB] (2 of 3) [CW-8888/2023]
petitioner’s case and we agree with petitioner that judgment in
Ashish Agarwal (supra) is inapplicable to petitioner’s case.