2022 (5) TMI 1390

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....ishna, Counsel ORDER 1. Heard Shri Rahul Agarwal, learned counsel for the petitioner, Shri N.C. Gupta, learned Central Government Standing Counsel for the respondent no. 1 and Shri Krishna Agarwal, learned counsel for the respondent nos. 2 and 3. 2. This writ petition has been filed praying for the following relief: "(a) Issue a writ, order or direction in the nature of Certiorar....

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.... explaining that immovable property in question is a flat which was booked in the year 2012 and thereafter payments have been made year to year through account payee cheques. The entire details of payment were disclosed in the aforestated reply and additionally a copy of the registered sale deed registered on 19.4.2017 in respect of the property in question, was also filed. 4. Despite the facts....

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....ng any notice under Section 148, with respect to the information which suggests that the income chargeable to tax has escaped assessment. Clause (b) of Section 148A requires the Assessing Officer to afford an opportunity of hearing to the assessee by serving upon him a notice to show cause as to why a notice under Section 148 should not be issued on the basis of information which suggests that inc....