2025 (3) TMI 1690

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Advocates. For the Respondents : Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh, JSC and Mr. Yojit Pareek, JSC for Income Tax Department. ORDER 1. The petitioner [Assessee] has filed the present petition, inter alia, impugning a notice dated 26.07.2022 [the impugned notice] issued under Section 148 of the Income Tax Act, 1961 [the Act] in respect of the Assessment Year [AY] 2015-16. It is the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urther granted time to the Assessing Officer to supply the material on which such notices were premised. 3. In compliance with the directions issued by the Supreme Court in the case of Union of India & Ors. v. Ashish Agarwal (supra), the Assessing Officer (AO) provided information and material to the Assessee and also issued a fresh notice under Section 148A(b) of the Act on 27.05.2022. The Ass....