2022 (1) TMI 1281

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..... n this matter petitioner has challenged the impugned notice dated 28th June, 2021 relating to assessment year 2016-17 under Section 148 of the Income Tax Act, 1961 on the ground that before issuing notice under Section 148 of the Act, mandatory provisions of Section 148A of the Act which cast statutory obligation on the part of the Assessing Officer to comply the provisions of the same before issu .....

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..... orities had not complied with statutory obligation of observing the formality of Section 148A of the Income Tax Act, 1961. Considering the submissions of the parties, I direct the respondents to file affidavit-in-opposition by 10th January, 2022. Petitioner to file reply thereto, if any, by 13th January, 2022. List the matter for hearing on 17th January, 2022. In the meanwhile, respondents are r .....

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