2022 (6) TMI 1291

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....r. Ajit Sharma, standing counsel for the Revenue. JUDGMENT Manmohan, J (Oral) : C.M.No.27835/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.9293/2022 & C.M.No.27834/2022 1. Present writ petition has been filed challenging the notice issued under Section 148A(b) of the Income Tax Act, 1961 (for short 'the Act'....

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....n 148A(b) of the Act, a minimum time of seven days has to be granted to the Assessee to file its reply to the show cause notice. 4. Issue notice. Learned counsel for the Respondent on instructions states that the Respondent-Revenue has no objection if the present matter is remanded back to the Assessing Officer for a fresh decision in accordance with law. 5. Consequently, the impugned order ....