2023 (6) TMI 1353

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....Das, Adv., Ms. Aratrika Roy, Adv. And Mr. Anirban Chatterjee, Adv. For the Respondents : Mr. Prithu Dudhoria, Adv. ORDER Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 13th April, 2023 under Section 148A(d) of the Income Tax Act, 1961 relating to assessment year 2019-20. I have perused the aforesaid impugn....

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....e same assessee has filed reply also and the assessing officer has considered the said reply. It may be that the assessing officer has come to a different conclusion but that does not mean that the assessing officer has not given the petitioner any opportunity of hearing or the assessing officer will have to agree with the contention of the petitioner. Findings against the petitioner based on mate....