2022 (11) TMI 1263

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....Mr. Abhishek Maratha, 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 (for short 'Act') and consequential notice issued under Section 148 of the Act, both dated 31st March, 2022 for the Assessment Year 2018-19. 2. Learned counsel for the Petitioner states that against the notice dated 1....

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....etitioner has given no reply on merits. 4. This Court is of the view that if the petitioner desired the requisite information / documents in possession of the respondent-revenue, he should have asked for the same on the day one and certainly not waited for seven months to approach this Court. 5. Since the matter has now progressed to the next stage i.e. Section 148 stage, this Court disposes of ....