2022 (12) TMI 1017

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....SPONDENTS (BY E.I.SANMATHI, ASG) ORDER The petitioner is a company incorporated under the Companies Act, 1956 and is engaged in the business of providing cars to customers on a self drive basis on receipt of consideration for a fixed duration of time as chosen by customers. Respondent No.3 for the purpose of re-assessing the returns filed by the petitioner issued notice under Section 148A(a) o....

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....s contended by the petitioner that it was not given an opportunity of hearing as contemplated under Section 148A(b) of the Income Tax Act before passing the impugned order under clause (d) of Section 148A of the Income Tax Act. 3. Though the impugned order at Annexure - D records that an opportunity of being heard as per provision of Section 148A(b) of Income Tax Act was provided to the assessee ....