2022 (6) TMI 1447

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.... Kumar For the Petitioner/s : Ms. Smriti Singh, Advocate. For the Respondent/s : Mrs. Archana Sinha @ Archana Shahi, Advocate  Mr. Alok Kumar, Advocate  Mr. Sanjeev Kumar, Advocate. ORAL JUDGMENT PER: HONOURABLE THE CHIEF JUSTICE Heard learned counsel for the parties. 2. The petitioner has prayed for the following relief/s :- i) quashing the show cause notice dated 23.03.2022 is....

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....e present petition, more so, on the ground that petitioner was not afforded adequate opportunity inasmuch as no opportunity of filing reply within seven days, as contemplated under Section 148A of Income Tax Act, 1961 (hereinafter referred to as the 'Act'), is stipulated. 4. We notice that in the instant case, notice was issued on 23rd of March, 2022, directing the petitioner to respond on or bef....

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....Cooperative Thrift and Credit Society Ltd. Vs. The Income Tax Officer, Ward 43-6. 7. Accounting for all the attending facts and circumstances, the order dated 31.03.2022, passed by respondent no.2, namely, the Deputy/Assistant Commissioner of Income Tax, Circle-1, Patna is set aside with the authority to issue a fresh notice within 15 days in terms of Section 148 of the Income Tax Act, 1961 and c....