2022 (7) TMI 961

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....dvocate. Respondent: Mr.Zoheb Hossain, senior standing counsel for the Revenue with Mr.Vipul Agrawal and Mr.Parth Semwal, Advocates. JUDGMENT MANMOHAN, J (Oral): C.M.No.29831/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.10361/2022 & C.M.No.29830/2022 1. Present writ petition has been filed challenging th....

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....nd whether prior to passing of the impugned order under section 148A(d) of the Act on 25th April, 2022 any attempt was made by the Respondent to ascertain service of the notice dated 31st March, 2022 under Section 148A(b) of the Act. 2. Learned counsel for the Petitioner states that an order under Section 148A(d) of the Act has been passed on 25th April, 2022 holding that the Petitioner has not....

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.... documents referred by the Respondent to reach these conclusions themselves demonstrate the falsity of the said conclusions. 5. Learned counsel for the Petitioner emphasises that the income referred to by the Respondent has been duly offered to tax. 6. Issue notice. Mr.Zoheb Hossain, learned standing counsel accepts notice on behalf of the Respondent-Revenue. He states that as the notice iss....