2023 (1) TMI 421

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....NER ORDER PER : HONOURABLE MS. JUSTICE SONIA GOKANI 1. In this petition under Article 226 of the Constitution of India challenge is made to the notice issued under Section 148 of the Income Act, 1961 ("the Act" for short) dated 30.06.2021 as also to the order passed under Section 148A(d) of the Act dated 30.06.2022 and the notice under Section 148 of the Act of the self same date of 30.06....