2024 (1) TMI 1557

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ala i/b. Mr. Govind Javeri. For the Respondent Nos. 1 and 2 : Mr. Vikas T. Khanchandani. P.C. : 1 Petitioner is impugning a notice dated 30th March 2022 issued under Section 148A(b) of the Income Tax Act, 1961 (the Act), order dated 20th April 2022 passed under Section 148A(d) of the Act and notice dated 20th April 2022 issued under Section 148 of the Act by respondents seeking to re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d order dated 20th April 2022 that petitioner does not want to co-operate in Section 148 proceedings and is only asking for documents without any justification. 3 Therefore, it is quite clear that admittedly no material has been supplied to petitioner notwithstanding the fact that there was material available with the Assessing Officer. Non furnishing of information would handicap an assessee i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed 20th April 2022 issued under Section 148 of the Act are both quashed and set aside. 7 It would, however, be open to the Revenue to proceed in the matter from the stage of the notice under Section 148A(b) of the Act by supplying the relevant material, if it is otherwise permissible, keeping in view the issue of limitation. 8 Mr. Khanchandani states that within two weeks from the date this ....