TMI Blog2022 (6) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... matter is remanded back to the Assessing Officer for a fresh decision - HELD THAT:- Keeping in view the impugned order under Section 148A(d) and the notice issued under Section 148 of the Act dated 31 st March, 2022 for the Assessment Year 2018-19 are set aside and the matter is remanded back to the Assessing Officer for a fresh decision. The Petitioner is given liberty to file its additional rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 15th March, 2022 issued under section 148A(b) of the Income Tax Act, 1961 (for short Act ), order dated 31st March, 2022 issued under Section 148A(d) and the notice dated 31st March, 2022 issued under section 148 of the Act for the Assessment Year 2018-19. 2. Learned counsel for the Petitioner submits that in terms of the information available with the Respondent No 1, it has been alleg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order does not even mention that the petitioner had filed an application seeking an adjournment so as to enable it to file a reply on merits. 4. He emphasises that the petitioner became aware of the show cause notice dated 15th March, 2022 for the first time on 24th March, 2022 as it was sent to the wrong email address. 5. Learned counsel for the petitioner lastly states that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear 2018-19 are set aside and the matter is remanded back to the Assessing Officer for a fresh decision. The Petitioner is given liberty to file its additional reply to the show cause notice issued under Section 148A(b) of the Act within two weeks. The Assessing Officer is directed to decide the matter by way of a reasoned order in accordance with law within eight weeks thereafter. This Court clar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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