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2022 (6) TMI 1301

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....tra, Adv. ORDER The Court : Affidavit of service filed by the petitioner be kept with the record. Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 7th April, 2022 under Section 148A(d) of the Income Tax Act relating to assessment year 2018-2019 on the basis of notice dated 22nd March, 2022 under Section 148A(b)....

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.... aforesaid impugned order by his submission. Considering the submission of the parties, the aforesaid impugned order dated 7th April, 2022 under Section 148A(d) and subsequent notice under Section 148 of the Act are set aside and the matter is remanded back to the Assessing Officer concerned for passing a fresh order in accordance with law and by passing a reasoned and speaking order particular....