2022 (5) TMI 550

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....the petitioner and not opposed by the learned counsel for the respondent nos. 2 and 3, the National Faceless Assessment Centre, Delhi is allowed to be impleaded as respondent no. 4 to the writ petition. Necessary correction in the array of parties may be carried out during course of the day. Order on Petition 1. Heard Shri Abhinav Mehrotra, learned counsel for the petitioner and Shri Manu Ghildyal, learned counsel for the respondent nos. 2 and 3. 2. None appears for the respondent no. 1. 3. Initially the relief sought in the writ petition was that the impugned notice under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act, 1961') dated 31.3.2021 and the order dated 22.12.2021 rejecting the o....

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....icer had reason to believe that the income chargeable to the tax has escaped assessment. It has also been repeatedly observed in the aforesaid order that the new facts came to the notice of the assessing officer through the information and the information was supported by strong evidences. 6. Today, Shri Manu Ghildyal, learned counsel for the respondent nos. 2 and 3 has produced before us the instructions dated 24.3.2022 sent to him by the respondent no. 2, which is kept on record. 7. The aforesaid instructions of the respondent no. 2 are not only totally hopeless but also, prima facie, reflects that he attempted to mislead the Court inasmuch as in his instructions he has not even whispered about the information despite our order date....