2022 (9) TMI 1394

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....ev Rajpal, Advocate. For the Respondent : Mr. Zoheb Hossain, Sr. Standing Counsel for the Revenue with Mr. Vipul Agrawal and Mr. Parth Semwal, Advocates. ORDER Present writ petition has been filed challenging the order dated 21st July, 2022 passed under Section 148A(d) and the notice dated 21st July, 2022 issued under Section 148 of the Income Tax Act, 1961 (for short 'Act') for the asses....

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....al of the paper book reveals that the Petitioner's responses dated 16th July, 2022 and 18th July, 2022 have not been considered by the Assessing Officer while passing the impugned order under Section 148A(d) of the Act. This Court in Fena Pvt. Ltd. Vs. ACIT Circle 7-1 & Anr., W.P.(C) No.6553/2022 quashed the order passed under Section 148A(d) of the Act in similar circumstances i.e. where Asses....