2022 (6) TMI 900

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....Kumar, senior standing counsel for the Revenue with Ms.Easha Kadian, Advocate. J U D G M E N T MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the order dated 29th March, 2022 passed by the Respondent under Section 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') and proceedings initiated pursuant thereto, including the impugned notice dated 04t....

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.... seven days as stipulated in Section 148A of the Act. 3. Learned counsel for the Petitioner further states that though the Petitioner filed his reply dated 24th March, 2022, yet the impugned order dated 29th March, 2022 was passed merely reiterating the information mentioned in the show cause notice dated 16th March, 2022 without considering the detailed reply of the Petitioner. He states that th....

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....ner was not given reasonable time to file a reply. 6. In any event, as the impugned order under Section 148A(d) of the Act had been passed on 29th March, 2022 i.e. after receipt of the detailed reply by the Petitioner dated 24th March, 2022, the Assessing Officer should have considered the same as it was available on record. By not considering the reply of the Petitioner dated 24th March, 2022, t....