2023 (8) TMI 1639

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....n Rai, Adv. ...for Income Tax Authority The Court: 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 19th April, 2023 relating to assessment year 2016-17 which has been passed on the basis of impugned notice under Section 148A(b) of the Act dated 25th March, 2023 on the g....

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....sfy this Court from the reasons annexed to the impugned notice under Section 148A(b) of the Act. As such, the aforesaid ground of challenge by Mr. Bag is not sustainable in law for interfering with the impugned order under Section 148A(d) of the Act. Mr. Bag raises another issue for challenging the impugned order under Section 148A(d) of the Act that the assessing officer has not considered its ....