Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)
10B, in our considered opinion, the legal position as enunciated in the aforesaid judgment would equally apply to the submission of Form 10. 34. We, accordingly, allow the instant writ petition and quash the impugned order under Section 148A (d) dated 31 March 2023 and the consequent initiation of reassessment