Order set aside as was based on lone basis that case is not covered under instruction no. 1914 dated 02.12.1993

Hemant Shantill Jain Vs Asst. CIT (Madras High Court) Madras High Court set aside the impugned order as it was based on one basis that writ petitioner’s case is not covered under instruction no. 1914 dated 02.12.1993. Facts- A search operation qua the writ petitioner u/s. 132 of the ‘Income Tax Act, 1961’; that on the basis of seized material, a notice u/s. 153C of IT Act was issued; that this was followed by a notice dated 14.12.2021 u/s. 143(2) and a notice dated 20.01.2022 u/s. 142(1); that all this culminated in an order dated 28.03.2022 made by the first respondent inter ali...