Division bench held that since issue was related to jurisdiction of authority who passed order impugned in writ petition, there shall be an order of interim stay for a period of four weeks.
Mark Studio India (P.) Ltd. v. ITO (2025) 304 Taxman 454 (Mad)(HC) Editorial :Mark Studio India (P.) Ltd. v. ITO (2024) 169 taxmann.com 542 (Mad)(HC) (SJ)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Faceless assessment-Sanction for issue of notice-Jurisdiction of authority who passed order- Interim stay was granted for a period of four weeks.[S. 144B, 148, 148A(b) 148A(d), 151A, Art. 226]
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