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<h1>Court Grants Stay on Income Tax Notice & Order, Pending Clarification on Reply Submission Status.</h1> <h3>Nabco Products Private Limited Versus Union Of India And 2 Others</h3> Nabco Products Private Limited Versus Union Of India And 2 Others - TMI Issues:Challenge to impugned orders under Section 148A(d) and Section 154 of the Income Tax Act, 1961 based on alleged non-submission of reply by petitioner.Analysis:The petitioner filed a writ petition seeking the quashing of the impugned orders dated 30.03.2022 under Section 148A(d) and 06.06.2022 under Section 154 of the Income Tax Act, 1961. The petitioner claimed to have submitted a reply to the notice under Section 148A of the Act dated 22.03.2022 on 29.03.2022. However, the impugned orders were passed stating that no reply was received. The petitioner presented a copy of the screen-shot of uploading the reply, indicating a potential error in the respondent's decision. The court noted this discrepancy and directed the respondents to file a counter affidavit clarifying whether the petitioner's reply dated 29.03.2022 was submitted and available on the portal. The matter was scheduled for further hearing on 02.08.2022.Interim Relief:As an interim measure, the court ordered that the impugned notice under Section 148 and the impugned order under Section 148A(d) of the Income Tax Act, 1961, be stayed until the next hearing date. This interim relief was granted to maintain the status quo pending a detailed examination of the petitioner's claims and the respondent's counter affidavit.