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2022 (9) TMI 1148 - HC - Income TaxReopening of assessment u/s 147 - order issued u/s 148A(d) - HELD THAT:- This Court sets aside the order issued under Section 148A(d) for the assessment year 2014-15 and directs the respondents-revenue to issue a supplementary notice u/s 148A(b) within four weeks enclosing all the relevant material, information and documents, including the two documents shown to this Court today after redacting third party information. The petitioner is given liberty to file an additional reply/response within four weeks thereafter. Along with its reply/response, the petitioner shall enclose copies of its Demat Account and its Bank Account Statement. AO is directed to pass a fresh order u/s 148A(d) of the Act in accordance with law. This Court clarifies that it has not commented on the merits of the controversy.
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