ARCHANA ARORA 2026.05.01 12:12 I attest to the accuracy and integrity of this document CWP No. 1736 of 2022 2 3. In the light the above, the present petition is disposed of with a direction to the respondent-revenue to proceed from the stage of the afore notice, in terms of the procedure laid down under Section 148A(b) of the Act. 4. Needless to add that in the course of the afore proceedings the petitioner shall be at liberty to raise all possible pleas/defences that may be available to it, in accordance with law. (DEEPAK SIBAL) JUDGE (LAPITA BANERJI) April 18, 2026 JUDGE archana
    
   ARCHANA ARORA 2026.05.01 12:12 I attest to the accuracy and integrity of this document