2022 (6) TMI 155

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....A Petitioner Through: Mr. Deepak Chopra, Advocate with Mr. Rohan Khare and Ms. Pratishtha Singh, Advocates. Respondents Through: Mr. Puneet Rai with Ms. Adeeba Mujahid and Mr. Karan Pandey, Advocates. J U D G M E N T MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the show cause notice dated 15th March, 2022 issued under section 148A(b) of the Income Tax Act,....

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....2022 is patently illegal. 3. Learned counsel for the Petitioner also states that the order dated 31^st March, 2022 passed under section 148A(d) of the Act and notice dated 31^st March, 2022 issued under section 148 of the Act have been passed/issued in gross violation of the principles of natural justice. He states that the impugned order does not even mention that the petitioner had filed an a....

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.... same. He emphasises that the Petitioner shall raise all its submissions and contentions before the Assessing Officer by filing additional objections. 9. Keeping in view the aforesaid, the impugned order under Section 148A(d) and the notice issued under Section 148 of the Act dated 31^st March, 2022 for the Assessment Year 2018-19 are set aside and the matter is remanded back to the Assessing O....