https://www.taxtmi.com/caselaws?id=435478 The court allowed the writ petition, setting aside the notices dated 15.07.2022 and 19.07.2022 under Section 148 and Section 148A(d) of the Income Tax Act, 1961. The matter was remitted back to the department with directions to provide the necessary information and documents to the petitioner for a fair assessment process. The court emphasized the importance of providing specific material to the assessee for a meaningful response during inquiry proceedings, in line with previous judgments from the Delhi High Court and the Supreme Court. en-us Thu, 17 Nov 2022 00:00:00 +0530 Fri, 11 Aug 2023 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435478 The court allowed the writ petition, setting aside the notices dated 15.07.2022 and 19.07.2022 under Section 148 and Section 148A(d) of the Income Tax Act, 1961. The matter was remitted back to the department with directions to provide the necessary information and documents to the petitioner for a fair assessment process. The court emphasized the importance of providing specific material to the assessee for a meaningful response during inquiry proceedings, in line with previous judgments from the Delhi High Court and the Supreme Court. Case-Laws Income Tax Thu, 17 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435478