2023 (6) TMI 822

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....r. Subhasish Poddar, Ms. Shiwani Shaw. For the Respondent : Mr. Tilak Mitra. 1. This intra court appeal by the writ petitioner is directed against the order passed by the learned Single Bench dated 1st May, 2023 in WPA 6956 of 2023 dismissing the writ petition filed challenging the order passed by the respondent under Section 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as th....

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....nism." 5. The appellant had submitted his response within the date fixed, namely, 29th March, 2022 and has also enclosed income tax returns and other documents. 6. Admittedly, no opportunity of personal hearing was granted to the assessee. In the order dated 6th April, 2022 passed under Section 148A(d) there is a reference to certain transactions done by two companies, namely, M/s. Devyansh ....

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.... and the matter has to be remanded back to the Assessing Officer for a fresh decision. 9. Accordingly, the appeal is allowed. The order passed in the writ petition is set aside. The writ petition is allowed. The order passed under Section 148A(d) of the Act dated 6th April, 2022 is set aside and the matter is remanded back to the Assessing Officer for fresh consideration. The Assessing Officer ....