https://www.taxtmi.com/caselaws?id=308862 The court set aside a notice issued under Section 148A(b) of the Income Tax Act, 1961, for AY 2015-16 due to non-compliance with CBDT instructions and Section 282A of the Act. The court found the notice unsustainable as it did not bear the officer's name and designation, ruling in favor of the petitioner. Additionally, the court emphasized compliance with CBDT Instruction No.1/2022, requiring Assessing Officers to provide information within 30 days. The correct title of the case was identified as "LSR Medical Pvt. Ltd. v. DCIT Circle 13(1) & Anr." and the writ petition was disposed of accordingly. en-us Mon, 24 Apr 2023 00:00:00 +0530 Fri, 28 Jul 2023 09:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308862 The court set aside a notice issued under Section 148A(b) of the Income Tax Act, 1961, for AY 2015-16 due to non-compliance with CBDT instructions and Section 282A of the Act. The court found the notice unsustainable as it did not bear the officer's name and designation, ruling in favor of the petitioner. Additionally, the court emphasized compliance with CBDT Instruction No.1/2022, requiring Assessing Officers to provide information within 30 days. The correct title of the case was identified as "LSR Medical Pvt. Ltd. v. DCIT Circle 13(1) & Anr." and the writ petition was disposed of accordingly. Case-Laws Income Tax Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308862