2022 (11) TMI 1441

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....akash Kr. Sinha, Mr. Abhinav Dixit and Mr. Nirmal Kishore, Advocates. For the Respondents : Mr. Puneet Rai, Sr. Standing Counsel with Ms. Adeeba Mujahid, Jr. Standing Counsel and Mr. Nikhil Jain, Advocate. ORDER 1. Present writ petition has been filed challenging the notice issued under Section 148A(b) of the Income Tax Act, 1961 ('the Act') dated 18th May, 2022, order passed under Sectio....

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.... barred by limitation by virtue of proviso to Section 149 of the Act. 4. Issue notice. 5. Mr. Puneet Rai, learned senior standing counsel for the respondent-revenue, accepts notice. He states that as the impugned order has been passed without considering the reply dated 1st June, 2022, he has no objection if the impugned order under Section 148A(d) and notice under Section 148 of the Act bot....