2022 (11) TMI 1478

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....shwar Sharma a/w Ms. Shilpa Goel for the Respondents. P.C. The Order of assessment dated 3 March 2022 passed under Section 147 read with Section 144 of the Income Tax Act, 1961 ("the Act") is challenged by the Petitioner primarily on the ground that the reason sought by the Petitioner for reopening of assessment on 6 February 2022 was not supplied to the Petitioner even when the Petitioner had ....