2022 (6) TMI 247

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..... ITAM SINGH ARORA Petitioner Through: Ms. Kavita Jha, Advocate with Mr. Vaibhav Kulkarni, Mr. Anant Mann, Mr. Aditeya Bali, Mr. Himanshu and Mr. Udit Naresh, Advocates. Respondents Through: Mr. Zoheb Hossain, Advocate with Mr. Vipul Agarwal and Mr. Parth Semwal, Advocates. J U D G M E N T MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the order dated 4th April, 2022 pa .....

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..... substantive illegality and not a procedural violation. 3. Learned counsel for the petitioner further states that the there is no information and/or suggestion in respect of escapement of income of the petitioner, which is a sine qua non for taking an action under Section 148 of the Act as each and every amount/transaction mentioned in the show cause notice had been appropriately disclosed and of .....

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..... issued under Section 148 of the Act by the Respondent No.1both dated 4th April, 2022 for the Assessment Year 2018-19. The Assessing Officer is directed to pass a fresh reasoned order in accordance with law after considering the reply filed by the Petitioner within eight weeks. 6. With the aforesaid direction, the present writ petition and applications are disposed of. This Court clarifies that i .....

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