2022 (5) TMI 892

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...., Advocate For the Respondent : Mr. Sanjay Kumar, Advocate. O R D E R Present writ petition has been filed challenging the notice dated 31st March, 2022 issued by Respondent No.1 under Section 148 of the Income Tax Act (in short 'the Act') for the Assessment Year 2018-19. Learned counsel for the Petitioner states that the case of the petitioner has been re-opened on the basis of borrowed sat....

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....or further time to obtain instructions. However, this Court is of the view that the respondent-revenue has had adequate time to obtain instructions. Consequently, this Court has no other option but to believe the averments in the writ petition. Believing the averments in the writ petition to be true, the impugned order and notice under Section 148 of the Act are set aside on the ground that the A....