2023 (7) TMI 283

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....ys that he does not wish to file a counter-affidavit in the matter, and he will argue the matter based on the record as is presently available to the court. 2.1 Therefore, with the consent of learned counsel for the parties, the writ petition is taken up for hearing and final disposal, at this stage itself. 3. This writ petition concerns Assessment Year (AY) 2017-18. 4. The petitioner has assailed the notice dated 23.05.2022 issued under Section 148A(b) of the Income Act, 1961 [in short, "Act"]. 4.1 Besides this, challenge is also laid to the order dated 20.07.2022 passed under Section 148A(d) of the Act. 4.2 In addition thereto, petitioner has laid a challenge to the consequential notice of even date, i.e., 20.07.2022, issued under Se....

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....d of the respondents/revenue that the equity shares, which were involved, numbered 10,180 insofar as Shreyas Shipping and Logistics Limited was concerned, and that the equity shares involving Uniply Industries Limited were 3000 in number. 12. Record shows that the petitioner had filed a response dated 22.06.2022, wherein she had taken broadly the following defences: "a) Name of the assessee is not matched in Case Related Information Details and Notice issued u/s 148A(2) to the assessee. b) Value of Information as per Notice dated 23.05.2022 is Rs. 44,50,985/- however as per Case related information Value of Information is just Rs. 12,76,000.00 hence the value of information also not correct. c) Your self has not provided any reports/....