https://www.taxtmi.com/caselaws?id=462327 An order under Section 148A(d) of the Income-tax Act was not interfered with where the record showed that time to respond had been granted up to 14.04.2023 and the impugned order was passed on 21.04.2023. The later reliance on a reply said to have been filed after the order did not establish that a timely response or extension request had been ignored. The cited precedent was distinguished on facts, and the matter was also noted to be at a non-final stage because notice under Section 148 had already been issued, leaving the assessee free to raise all contentions in response. en-us Wed, 11 Sep 2024 00:00:00 +0530 Tue, 10 Jun 2025 18:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462327 An order under Section 148A(d) of the Income-tax Act was not interfered with where the record showed that time to respond had been granted up to 14.04.2023 and the impugned order was passed on 21.04.2023. The later reliance on a reply said to have been filed after the order did not establish that a timely response or extension request had been ignored. The cited precedent was distinguished on facts, and the matter was also noted to be at a non-final stage because notice under Section 148 had already been issued, leaving the assessee free to raise all contentions in response. Case-Laws Income Tax Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462327