2022 (5) TMI 1106

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....ondents : Dr. N. Mozika, ASG with Ms. S. Rumthao, Adv JUDGMENT: (per the Hon'ble, the Chief Justice) (Oral) The challenge in the present case is to an order dated April 1, 2022 passed under clause (d) of Section 148A of the Income Tax Act, 1961. 2. An initial notice under clause (b) of Section 148A of the Act for assessment year 2015-16 was issued to the petitioning assessee on March 23, 2022. ....

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....ecords that no reply was furnished by the assessee in response to the notice under Section 148A(b) of the Act. 5. Since there appears to be an error apparent on the face of the impugned order passed under Section 148A(d) of the Act dated April 1, 2022 and the Department failed to consider the assessee's written response that was received by the Department on March 30, 2022, the impugned order of ....