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2022 (12) TMI 800 - HC - Income TaxReopening of assessment u/s 147 - Notice issued to the present petitioner u/s 148A(b) - case of third party, who has alleged to have indulged in giving accommodation entries through various dummy persons - as argued scrutiny assessment has been completed and AO even if, has got the informations he is not paying heed to his request and the reply while passing an order u/s 148A(d) would amount to this being a mere ordeal - HELD THAT:- As emphatically urged that there is not a single entry or transaction with Ganpati Textile or the search person. Issue Notice returnable on 19.12.2022. By way of interim relief, it is directed that the process of assessment shall continue with the cooperation of the petitioner, however, the final assessment order shall not be passed before the returnable date. Over and above the regular mode of service, service of notice through e-mode on the official e-mail ID is permitted.
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