2024 (4) TMI 839

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....ain,. For the Respondents-Revenue : Mr. Suresh Kumar. PC:- 1. Petitioner is impugning in this petition an order dated 23rd March 2022 passed under Section 148A(d) of the Income Tax Act, 1961 ("the Act") and the consequential notice dated 25th March 2022 under Section 148 of the Act issued by Respondent No. 1. Though various grounds have been raised in the petition, in the impugned order d....

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.... under Section 148A(b) of the Act will have to be dropped. 2. There is an affidavit in reply filed opposing the petition. At the same time, considering the facts and circumstances of the case that Petitioner is a Public Trust and running a school, in our view, Petitioner should be given an opportunity to reply to the notice dated 11th March 2022. 3. In the circumstances, without expressing a....