Dismissing the petition the Court held that at the motion stage this Court cannot pass the interim order of transferring back the file to Kolkata; let the respondents file affidavit-in-opposition; pendency of this writ petition will not be a bar for the authority concerned to proceed with the assessment proceeding.
Nouvelle Advisory Services (P) Ltd. v ACIT (2023) 331 CTR 239/ 223 DTR 449(Cal)(HC) Editorial : Order of single judge is modified, Nouvelle Advisory Services (P.) Ltd. v. ACIT (2023) 291 Taxman 583/ 331 CTR 235/ 223 DTR 145 (Cal)(HC)
S. 127 : Transfer of case-Proceedings for assessment is pending-At the motion stage the Court cannot pass the interim order-Pendency of writ petition will not bar for proceed with assessment proceeding.[S. 148, 148A(d), Art, 226]