2023 (6) TMI 1379

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Mr. Prithu Dudhoria JUDGMENT 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 dated 22nd March, 2023 relating to assessment year 2019-2020 on the ground that the notice under Section 148A(b) of the Act dated 1st March, 2023 was issued without taking approval from the "s....