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2022 (6) TMI 1319 - HC - Income TaxReopening of assessment u/s 147 - validity of notice issued u/s 148A(b) - HELD THAT:- This Court is of the view that the Revenue by asking the Petitioner-Assessee to respond to the aforesaid vague show cause notice was virtually asking the Petitioner to search for ‘a needle in a haystack’. Revenue now states that the Respondent shall supply all the relevant material documents and information in its possession, the impugned order passed u/s 149A(d) as well as the notice issued u/s 148 are set aside with a direction to the Respondent-Revenue to issue a supplementary notice in pursuance to the initial notice issued u/s 148A(b) within three weeks enclosing all the relevant/incriminating information/material/documents. The Petitioner shall file its response to the said supplementary notice within three weeks. AO is directed to pass a fresh order u/s 148A(d) in accordance with law within six weeks thereafter. With the aforesaid directions, present writ petition along with pending application stands disposed of.
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