2022 (8) TMI 1586

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....tioner has challenged the impugned order dated 20th July, 2022 under Section 148A(d) of the Income Tax Act, 1961 relating to assessment year 2017-18 on the basis of notice under Section 148A(b) of the Act dated 23rd May, 2022, on the ground that the impugned order is without jurisdiction and in contravention of Section 149(1)(a) of the Income Tax Act, 1961 under which an assessment cannot be reope....