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2022 (11) TMI 1263 - DELHI HIGH COURTReopening of assessment u/s 147 - order passed under Section 148A(d) - Non supply of incriminating material / information against the petitioner - HELD THAT:- As we have perused the reply dated 29th March, 2022 filed on 30th March, 2022 with the Assessing Officer. In the said reply, the petitioner has only asked to be served with the information / documents in possession of the respondent-revenue. The petitioner has given no reply on merits. This Court is of the view that if the petitioner desired the requisite information / documents in possession of the respondent-revenue, he should have asked for the same on the day one and certainly not waited for seven months to approach this Court. Since the matter has now progressed to the next stage i.e. Section 148 stage, this Court disposes of the present writ petition with a direction to the respondent-revenue to supply the incriminating material / information against the petitioner within four weeks.
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