2025 (2) TMI 1236

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....H JHINGAN AND HON'BLE MR. JUSTICE PRAMIL KUMAR MATHUR For Petitioner : Mr. Prakul Khurana, Mr. Rajat Sharma, Mr. Akshay Sharma for Mr. Sanjay Jhanwar, Sr. Adv. For Respondent : Mr. Sandeep Pathak with, Mr. Akshay Sharma ORDER AVNEESH JHINGAN, J (ORAL):- 1. This petition is filed seeking quashing of notice dated 27.09.2016 issued under Section 148 of the Income Tax Act, 1961 (for....

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.... could be filed. The Assessing Officer was obligated to decide the objections by passing a reasoned order. 5. The Division Bench of this Court in the case of Micro Marbles Pvt. Limited Vs. Office of Income Tax Officer reported in (2023) 457 ITR 569 held that the material referred to and the reasons to believe should be supplied to the assessee. The operative part of the order is quoted below:- ....