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2022 (5) TMI 1163

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..... nesh, Sr. Advocate with Ms. Soumya Singh and Ms. Ananya Kapoor, Advocates. Respondents Through: Mr. Puneet Rai with Ms. Adeeba Mujahid and Mr. Karan Pandey, Advocates. J U D G M E N T MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the order dated 13th April, 2022 passed under Section 148A(d) of the Income Tax Act, 1961 (for short 'Act') and the notice dated 13th April, .....

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..... the present case, the adjournment request had not been filed within the stipulated time i.e. till 8th April, 2022. Therefore, according to him, the Assessing Officer was well within its right to pass the order under Section 148A(d) of the Act. 5. Having heard learned counsel for the parties, this Court is of the view that the Petitioner-Assessee has a right to get adequate time in accordance wit .....

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..... ed order passed under Section 148A(d) as well as the notice under Section 148 of the Act, both dated 13th April, 2022, are quashed and the Respondent No.1 is directed to pass a fresh reasoned order under Section 148A(d) after considering the reply dated 13th / 14th April, 2022 filed by the Petitioner in accordance with law within eight weeks. With the aforesaid direction, the present writ petition .....

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