THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN
AND
THE HON'BLE SRI JUSTICE N.TUKARAMJI
Writ Petition No.22307 of 2021
ORDER: (Per the Hon'ble the Chief Justice Ujjal Bhuyan)
Heard Mr.Kamal Sawhney, learned counsel on behalf
of Mr.G.Narendra Chetty, learned counsel for the
petitioner; Mr.Gadi Praveen Kumar, learned Deputy
Solicitor General of India for the first respondent; and
Mr.A.Radha Krishna, learned Standing Counsel, Income Tax Department for the second respondent.
2. Learned counsel for the petitioner submits that no consequential steps have been taken by the second respondent pursuant to issuance of the impugned notice under Section 148 of the Income Tax Act, 1961 as well as following the judgment of the Supreme Court in the case of Union of India Vs. Ashish Agarwal reported in (2022) SCC Online SC 543.
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3. He therefore seeks leave of the Court to withdraw the writ petition with liberty to approach the appropriate forum in the event a fresh cause of action arises.
4. Writ petition is accordingly dismissed on withdrawal with liberty as prayed for.
Miscellaneous applications pending, if any, shall stand closed. However, there shall be no order as to costs.
______________________________________ UJJAL BHUYAN, CJ ______________________________________ N.TUKARAMJI, J 28.02.2023 MRM