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2023 (2) TMI 1117 - HC - Income TaxValidity of order u/s 148A(d) - formalities required under the law in issuing notice under Section 148A(b) - second round of litigation by the petitioner - HELD THAT:- As perused the impugned order and find the same neither in violation of principle of natural justice nor contrary to any statutory provision nor there is any procedural irregularity nor without jurisdiction, thus once an order has been passed after observing formalities required under the law in issuing notice u/s 148A(b), giving opportunity of hearing to file an objection to the same and after that if the order has been passed by the assessing officer under Section 148A(d) and if the assessee petitioner is not satisfied with the reasoning given in such order and has any grievance on merit of the same, he may agitage the same in course of subsequent proceedings after notice under Section 148 of the Act as per view taken in the case of Anshul Jain Vs. Principal Commissioner of Income Tax & Anr. [2022 (10) TMI 3 - SC ORDER]. An order under Section 148 (d) of the Income Tax Act, 1961, itself is neither an assessment nor a demand and petitioner still will have ample scope and opportunity to make out a case if any for dropping of the proceeding under Section 147 of the Act in subsequent proceeding after the order passed under Section 148 (d) of the Act. WP dismissed.
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