2023 (1) TMI 416

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....MR. JUSTICE M.I.ARUN For the Petitioner : SRI. MUDRABETTU CHAITANYA VENKATESH, ADV For the Respondent : SRI.K.V.ARAVIND, ADVOCATE ORDER Aggrieved by the order dated 31.03.2022 passed under Section 148A(d) of the Income Tax Act, 1961 bearing No.ITBA/AST/F/148A/2021-22/1042388197(1) vide Annexure-G to the writ petition, the assessee has preferred this writ petition. 2. The impugned order has....

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....n passed without considering the same and subsequent to passing of the impugned order, the notice under Section 148 of the Income Tax Act, 1961 bearing No.ITBA/AST/S/148_1/2021- 22/1042403828(1) dated 31.03.2022 vide Annexure-H to the writ petition has been issued to the petitioner. 3. Learned counsel for the respondents submits that the impugned order passed is in accordance with law and the sam....