2023 (2) TMI 1121

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....a Ganju For the Petitioner : Mr Divyanshu Agrawal, Adv. For the Respondent : Mr Sanjay Kumar, Sr. Standing Counsel. ORDER CM APPL. 53856/2022 1. Allowed, subject to just exceptions. W.P.(C) 16993/2022 & CM APPL. 53856/2022 [Application filed on behalf of the petitioner seeking interim relief] 2. Issue notice. 2.1. Mr Sanjay Kumar accepts notice on behalf of the respondent/r....

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....ponse to the same being filed by 28.03.2022. 5.1. The petitioner's stand is that, since the portal was closed, the reply was transmitted to the concerned officer via email dated 29.03.2022. 5.2. It is not disputed that this reply was not considered by the assessing officer while passing the order dated 30.03.2022 under Section 148A(d) of the Act. 6. A perusal of the said order would show ....