2023 (9) TMI 488

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....r. Aryak Dutt, Adv. ...For the Respondents ORDER The Court: Heard learned counsel appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 14th April, 2023, under Section 148A(d) of the Income Tax Act, 1961, relating to assessment year 2019-20 on the ground of violation of principle of natural justice by contending that at the time of passing of....

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....nd submissions of the parties, this writ petition being WPO 1189 of 2023 is disposed of by setting aside the impugned order under Section 148A(d) of the Act and directing the petitioner to file reply/response to the aforesaid impugned order under Section 148A(d) of the Act by treating the allegations in the same as a show cause notice, within a period of four weeks from date and the assessing offi....