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2024 (4) TMI 1289

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....s : Mr. S.C. Mohanty, Sr. SC for Revenue. ORDER This matter is taken up by hybrid mode. 2. Heard Mr. C. Parida, learned counsel for the petitioner and Mr. S.C. Mohanty, learned Senior Standing Counsel for the Revenue. 3. The petitioner has filed this writ petition seeking to quash the order dated 23.03.2024 passed under Section 148A(d) of the Income Tax Act, 1961 under Annexure-1 and the subse....

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....y to rehear the matter by giving opportunity of hearing to the petitioner. 6. Considering the contentions raised by learned counsel for the parties and without expressing any opinion on the merits of this case, since Mr. S.C. Mohanty, learned Senior Standing Counsel for the Revenue made a fair submission that opportunity of hearing has not been given to the petitioner, the order dated 23.03.2024 ....

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