2022 (10) TMI 296

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....ORA Petitioner: Mr. Mayank Nagi & Mr. Pulkit Verma, Advocates. Respondent: Mr. Kunal Sharma, Sr. Standing Counsel for Revenue with Ms. Zehra Khan, Jr. Standing Counsel & Mr. Sandeep Kumar Advocate. JUDGMENT MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the order passed under Section 148A(d) of the Income Tax Act, 1961 ('the Act') and the Notice issued under....

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....m the date on which the 'Information' and the 'Material' forming the basis of purported action, is served on the Assessee. He states that though the Petitioner filed for an adjournment on 21st July, 2022 for additional ten days, yet the reply was filed within the additional time on 26th July, 2022. He contends that the same was not taken into account while passing the impugned orde....

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....haufla Vs. ITO, WP(C) No. 7854 of 2022 dated 27th May 2022, has held that in such cases the mandate of Section 148A(c) is violated as it casts a duty on the AO, by using the expression 'shall', to consider the reply of the Assessee in response to notice under Section 148A(b), before making an order under Section 148A(d) of the Act. 7. Consequently, the impugned order and the notice under Sectio....