(per Hon’ble Sri Justice P.Sam Koshy)
Heard Mr. Karan Talwar, learned counsel for the petitioner;
and Mr. Kamasuni Sudhakar Reddy, learned Senior Standing
Counsel for Income Tax Department appearing on behalf of the
respondents.
2. The instant Writ Petition under Article 226 of the Constitution
of India has been filed by the petitioner challenging the order dated
27.03.2026, passed by respondent No.1 under Section 264 of the
Income Tax Act, 1961 (for short the ‘Act’). The petitioner also
prayed the Court to further direct the respondent No.1 to revise the
intimation dated 02.11.2022 pursuant to application dated
03.04.2024 filed by the petitioner under Section 264 of the Act.
