TMI Blog2022 (6) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... not given reasonable time to file a reply. In any event, as the impugned order under Section 148A(d) of the Act had been passed on 29th March, 2022 i.e. after receipt of the detailed reply by the Petitioner dated 24th March, 2022, the Assessing Officer should have considered the same as it was available on record. By not considering the reply of the Petitioner dated 24th March, 2022, the manda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... INGH ARORA Petitioner Through: Mr. Nitin Gulati, Advocate. Respondent Through: Mr. Sanjay Kumar, senior standing counsel for the Revenue with Ms.Easha Kadian, Advocate. J U D G M E N T MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the order dated 29 th March, 2022 passed by the Respondent under Section 148A(d) of the Income Tax Act, 1961 (here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... states that the Petitioner was asked to file a reply on or before 21st March, 2022, without giving the minimum time of seven days as stipulated in Section 148A of the Act. 3. Learned counsel for the Petitioner further states that though the Petitioner filed his reply dated 24th March, 2022, yet the impugned order dated 29th March, 2022 was passed merely reiterating the information mentioned in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 148A(d) of the Act has been passed in great haste and in gross violation of principle of natural justice as the Petitioner was not given reasonable time to file a reply. 6. In any event, as the impugned order under Section 148A(d) of the Act had been passed on 29th March, 2022 i.e. after receipt of the detailed reply by the Petitioner dated 24th March, 2022, the Assessing Officer should h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 148A(d) of the Act and impugned notice under Section 148 of the Act are quashed and the matter is remanded back to the Assessing Officer with a direction to decide the notice under Section 148A(b) of the Act by passing a reasoned order in accordance with law, after taking into account the reply filed by the Petitioner/Assessee. With the aforesaid directions, present writ petition along with p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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