2022 (12) TMI 1166

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....VA KARTIKEYA For The Respondent B NARASIMHA SARMA ORDER: (Per the Hon'ble the Chief Justice Ujjal Bhuyan) Heard Mr. A.V.A.Siva Kartikeya, learned counsel for the petitioner and Mr. B. Narasimha Sarma, learned counsel for the respondents. 2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dated 08.04.2022 passed by respondent No.1 ....

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....t, the impugned order was passed mentioning that prior approval was obtained from the specified authority. 5. According to learned counsel for the petitioner, respondent No.1 had gone beyond the four transactions mentioned in the Annexure to the notice dated 22.03.2022. Respondent No.1 had gone into the turnover of the petitioner as declared in its return. Had this aspect been brought to the noti....

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....48 of the Act is concerned, the same should be through automated allocation, but in the present case the impugned order was passed in a physical manner. 7. Learned Standing Counsel for Income Tax Department submits that the writ petition has been filed at a stage prior to issuance of notice under Section 148 of the Act. He submits that petitioner would have ample opportunity to have his say durin....

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....8 of the Act, a notice under Section 148A(b) of the Act is required to be issued enabling the person concerned to submit reply, whereafter the assessing authority upon receipt of approval from the specified authority is mandated to pass an order under Section 148A(d) of the Act, whether the case is fit for reopening or not. Once it is decided that it is a case fit for reopening, consequential noti....