Bhardwaj Steels Private Limited Vs PCIT (Jharkhand High Court)
The Jharkhand High Court disposed of a writ petition concerning assessment year 2020–21, where the petitioner contended that an order dated 30.11.2022 under Section 272A(1)(d) of the Income Tax Act had neither been uploaded on the website nor served upon it. During the hearing, the petitioner submitted that a revised order had been passed on 06.02.2026 and sought permission to withdraw the petition with liberty to challenge the revised order through an appropriate appeal. The petitioner also requested directions for supply of the earlier order. The respondent stated, without prejudice to its contentions, that a copy of the order dated 30.11.2022 would be provided within four weeks. The Court accepted this statement and permitted withdrawal of the petition. It granted liberty to the petitioner to file appeals against both the revised order dated 06.02.2026 and the earlier order dated 30.11.2022 in accordance with law. The petition was accordingly disposed of without costs.
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT
1. Mr Nitin Kumar Pasari, learned counsel for the appellant, states that this petition concerns the assessment year 2020-21, for which now a revised order has been passed on 06.02.2026. He further submits that there is a reference to an order under Section 272A(1)(d) dated 30.11.2022, which according to him, has not been uploaded on the website or otherwise served upon the petitioner.
