2023 (2) TMI 1275

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.... For the Petitioner : Mr Vishal Kalra and Mr S.S. Tomar, Advs. For the Respondent : Mr Sanjay Kumar, Sr. Standing Counsel with Ms Hemlata Rawat, Adv. ORDER [Physical Hearing/Hybrid Hearing (as per request)] 1. This writ petition concerns Assessment Year (AY) 2018-19 [Financial Year (FY) 2017-18]. 2. The principal allegation leveled against the petitioner is that it has failed to co....

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....n has been drawn to page 264 of the case file. 5. Furthermore, Mr Kalra says that the proceedings under Section 201 of the Income Tax Act, 1961 [in short, "Act"] have also been taken out vis-a-vis the very same aspect. 6. Besides this, Mr Kalra says that the petitioner's transactions with Avery Dennison Corporation, (USA) have been going on for more than a decade. In this context, our attent....

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.... 8.1. It appears that the petitioner via communication dated 04.04.2022 sought 10 days' time to furnish a response to the notice issued under Section 148A(b) of the Act. [See Annexure P-13, page 166 of the case file]. 9. The AO seems to have not addressed his mind to the request for accommodation made by the petitioner, and proceeded to pass, as indicated above, an order under Section 148A(d) ....