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TMI Blog2022 (10) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate with Ms.Akshita Goyal, Mr.Shubham Gupta and Mr.Aditya Goyal, Advocate. Respondents: Mr.Sanjay Kumar, Advocate with Ms.Easha Kadian, Advocate. JUDGMENT MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the order dated 21st April, 2022 passed under Section 148A(d) of the Income Tax Act, 1961 ('the Act') along with notice dated 21st April, 2022 issued under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alleged to have escaped assessment in the said return of income, except for one alleged transaction amounting to Rs.3,79,08,575/of which the Petitioner had no knowledge and further requested the Respondent to provide details about the said transaction. 4. Issue notice. Mr.Sanjay Kumar, learned counsel for the respondents-revenue, accepts notice. He states that the petitioner had not provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act is that the petitioner has not filed ITR for the assessment year 2018-19. However, as the said fact has been rebutted by the petitioner, the Assessing Officer should have given a finding with regard to this fact at least in the order passed under Section 148A(d) of the Act. Further, as it is the petitioner's case that all the high value transactions have been reported by the petitioner i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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