TMI Blog2022 (5) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... t taken into consideration by Respondent No.1, and therefore, the Order under Section 148A(d) and the consequential Notice under Section 148 of the Act should be set aside - HELD THAT:- On the last date of hearing respondent-revenue had sought time to obtain instructions. Today, he prays for further time to obtain instructions. However, this Court is of the view that the respondent-revenue has had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AND HON'BLE MR. JUSTICE DINESH KUMAR SHARMA For the Petitioner : Mr.P.Roychaudhuri, Advocate with Mr.Gagan Gupta, Advocate For the Respondent : Mr. Sanjay Kumar, Advocate. O R D E R Present writ petition has been filed challenging the notice dated 31st March, 2022 issued by Respondent No.1 under Section 148 of the Income Tax Act (in short the Act ) for the Assessment Year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of hearing, Mr.Sanjay Kumar, learned counsel for the respondent-revenue had sought time to obtain instructions. Today, he prays for further time to obtain instructions. However, this Court is of the view that the respondent-revenue has had adequate time to obtain instructions. Consequently, this Court has no other option but to believe the averments in the writ petition. Believing the avermen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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