2022 (6) TMI 900

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....r Through: Mr. Nitin Gulati, Advocate. Respondent Through: Mr. Sanjay 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 29^th March, 2022 passed by the Respondent under Section 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') and....

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.... to file a reply on or before 21st March, 2022, without giving the minimum time of 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 Mar....

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....sed in great haste and in gross violation of principle of natural justice as the Petitioner 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 ava....