2023 (7) TMI 1643

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....Jhunjhunwala, Adv., Mr. Mrigank Kejriwal, Adv., Mr. Kausheyo Roy, Adv., Ms. Sretapa Sinha, Adv. For the Respondents : Mr. Amit Sharma, Adv. ORDER The Court: Heard learned advocates appearing for the parties. 2. By this writ petition, petitioner has challenged the impugned order dated 13th April, 2023 under Section 148A(d) of the Income Tax Act, 1961 and subsequent notice under Section ....

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....onsidering the facts and circumstances of the case as appears from record and submissions of the parties, this writ petition being WPO 1180 of 2023 is disposed of by setting aside the aforesaid impugned order under Section 148A(d) of the Act and subsequent notice under Section 148 of the Act and the matter is remanded back to the assessing officer concerned to pass fresh order after considering th....