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2022 (5) TMI 1435
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....ent : Mr. Sunil Agarwal, Sr. Standing Counsel with Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate. JUDGMENT MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the Notice dated 22nd March, 2022 issued under Section 148A(b) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), the consequential order dated 06th April, 2022 issued u....
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....had been maintained. He states that in the reply, the petitioner had also explained that KYC of all the members were properly done and books of accounts of the Petitioner were duly audited and were furnished to the Registrar of Companies. 3. Learned counsel for the Petitioner states that the respondents passed the order dated 6th April, 2022 under clause (d) of Section 148A rejecting the reply ....
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....of the Act. 5. Issue notice. Mr. Sunil Agarwal, learned counsel for the revenue, accepts notice. 6. He, on instructions, states that the Assessing Officer did not issue any corrigendum extending the time limit for filing the reply as no such request was made. He further states that as the said reply was filed within the time stipulated in the notice dated 22nd March, 2022, no prejudice has b....