2025 (2) TMI 457

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....ya Vrata Mehrotra For the Respondent : A.S.G.I., Anant Kumar Tiwari, Gaurav Mahajan, Ashish Agrawal ORDER 1. This writ petition has been filed by the petitioner aggrieved of the notice dated 26.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short, 'the Act'), order dated 26.03.2024 passed under Section 148A (d) of the Act and order dated 30.12.2024 passed under ....

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....sing of the order by this Court, was wholly laconic and did not deal with any of the aspects raised in the said application, counsel for the respondents was granted time to complete instructions on the said aspect of the matter. 4. Today, counsel for the respondents has produced order dated 06.02.2025 passed by Joint Commissioner, Income Tax (OSD), Circle-1, Varanasi inter alia passing a fresh ....

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....n to pass a fresh order and the indications made that as the order is being passed on the directions of the Court, no opportunity of hearing was required is, to say the least, most unwarranted and factually incorrect. Neither there was any direction nor the requirement of providing opportunity before passing a fresh order stood obviated only on account of filing of the writ petition before this Co....