2023 (8) TMI 1427

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....ratrika Roy, Mr. Anirban Chatterjee For the Respondents : Mr. Soumen Bhattacharyya, Ms. Ankita Mukherjee ORDER Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order under Section 148A(d) of the Income Tax Act, 1961 which was passed after compliance of all the statutory formalities like issuance of notice under Section 148....

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.... irregularity in passing the impugned order under Section 148A(d) of the Act. What appears to me on submission of the petitioner that it is not satisfied with the reasoning and finding of the assessing officer. There is a difference between non-consideration of the objection of petitioner/assessee and consideration of objection according to the petitioner is not being satisfactory. In this case....