2022 (10) TMI 235

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....ik, Advocate. Respondent: Mr.Puneet Rai, Sr.Standing Counsel with Ms.Adeeba Mujahid, Jr.Standing Counsel and Mr.Nikhil Jain, Advocate. JUDGMENT MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the order dated 17th July, 2022 passed under Section 148A(d) of the Income Tax Act, 1961 ['the Act'] and the notice dated 18th July, 2022 issued under Section 148 of the Ac....

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.... Department in Delhi and Ghaziabad on the issue of the purchase of property. He further states that in the impugned order dated 17th July, 2022 passed under Section 148A(d) of the Act, the Respondents while admitting the factual mistake stated that since the Petitioner already knew about the issue, he should have explained the source of the purchase of the property in its reply. 3. Learned coun....

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.... source of purchase of the property and passed the impugned order on the basis that petitioner did not explain the source of the purchase. 6. Consequently, the impugned order passed under Section 148A(d) and notice issued under Section 148 dated 17th and 18th July, 2022 of the Act are set aside and the respondent is given liberty to issue a corrigendum and a supplementary show cause notice unde....