2023 (2) TMI 464

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....d, Ms Ananya Kapoor and Mr Shiyam Yadav, Advs Respondent: Mr Sunil Agarwal, Sr. Standing Counsel and Mr Tushar Gupta, Jr. Standing Counsel with Mr Utkarsh Tiwari, Adv. ORDER RAJIV SHAKDHER, J. (ORAL): CM No.1848/2023 1. Allowed, subject to just exceptions. W.P.(C) 470/2023 & CM No.1847/2023 [Application filed on behalf of the petitioner seeking interim relief] 2. Issue notice. 2.1 Mr Su....

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.... grievances raised by Mr Salil Kapoor, who appears on behalf of the petitioner. 6.1 First, the statutory seven days' timeframe, which had to be accorded to file a reply has not been granted via notice dated 22.03.2022. 6.2 Second, the material available with the Assessing Officer (AO) which, apparently, has been passed on by the Investigation Wing, has not been furnished to the petitioner. 7. T....

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....r passed under Section 148A(d) of the Act to resist the petition. Mr Agarwal, however, cannot but accept, that the petitioner had to be granted a minimum of seven days to respond to the notice issued under Section 148A(b) of the Act. 11. Furthermore, given the fact, that it is completely unclear, at this juncture, as to whether any information was received by the AO which was then furnished to th....