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TMI Blog2022 (5) TMI 1435X X X X Extracts X X X X X X X X Extracts X X X X ..... g Counsel with Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate. JUDGMENT MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the Notice dated 22nd March, 2022 issued under Section 148A(b) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), the consequential order dated 06th April, 2022 issued under Section 148A(d) and notice issued un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply, the petitioner had also explained that KYC of all the members were properly done and books of accounts of the Petitioner were duly audited and were furnished to the Registrar of Companies. 3. Learned counsel for the Petitioner states that the respondents passed the order dated 6th April, 2022 under clause (d) of Section 148A rejecting the reply of the Petitioner on the ground that although ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , learned counsel for the revenue, accepts notice. 6. He, on instructions, states that the Assessing Officer did not issue any corrigendum extending the time limit for filing the reply as no such request was made. He further states that as the said reply was filed within the time stipulated in the notice dated 22nd March, 2022, no prejudice has been caused to the petitioner. 7. Having heard lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . If the law permits the respondent/revenue to take further steps in the matter, it shall be at liberty to do so. Needless to state that if and when such steps are taken and if the petitioner has a grievance, it shall be at liberty to take its remedies in accordance with law.
10. With the aforesaid direction, the present writ petition stands disposed of. X X X X Extracts X X X X X X X X Extracts X X X X
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