2025 (5) TMI 365

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....ep Singh Rawat, Mr. Girish Chandra & Mr. Pankaj Pandey, Advocates. For the Respondents Through: Mr. Shlok Chandra, Sr. Standing Counsel with Ms. Naincy Jain, Jr. SC, Ms. Madhavi Shukla, Jr. SC & Mr. Ujjwal Jain, Advocate. VIBHU BAKHRU, J. (Oral) 1. The Petitioner [Assessee] has filed the present petition, inter alia, impugning a notice dated 11.07.2022 [the impugned notice] issued under Secti....

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....under Section 148A (b) of the Act and further granted time to the Assessing Officer [AO] to supply the information and material on which such notices were premised. 3. In compliance with the directions issued by the Supreme Court in the case of Union of India & Others. v. Ashish Agarwal (supra), the AO provided information and material to the Assessee on 26.05.2022. The Assessee was granted two w....

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....he Act was issued on 23.06.2021, which was seven days before the expiry of the extended period of limitation. 6. As noted above, the said notice was deemed to be a notice under Section 148A (b) of the Act by virtue of the decision of the Supreme Court in Union of India & Ors. v. Ashish Agarwal (supra). The Supreme Court also granted further time to provide the material required to accompany such ....