2023 (7) TMI 1415

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....Vipul Kundalia, Adv., Mr. Soumen Bhattacharjee, Adv. ORDER 1. The Court: Heard both the parties. 2. By this writ petition, petitioner has challenged the impugned order under Section 148A(d) of the Income Tax Act, 1961, dated 7th May, 2023 relating to financial year 2015-16/assessment year 2016-17 and subsequent notice under Section 148 of the Act on the ground that the notice under Sectio....

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....n 148A(b) of the Act along with annexure as a whole I find that the notice under Section 148A(b) of the Act was issued particularly for assessment year 2016-17 only and response/objection was called for confining to only relating to assessment year 2016-17 and not only that the doubt or suspicion by the petitioner by confusing the issue as if the notice under Section 148A(b) was related to three a....