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2022 (9) TMI 1394

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..... tioner s responses dated 16th July, 2022 and 18th July, 2022 have not been considered by the Assessing Officer while passing the impugned order under Section 148A(d) of the Act. This Court in Fena Pvt. Ltd. [ 2022 (5) TMI 892 - DELHI HIGH COURT] quashed the order passed under Section 148A(d) of the Act in similar circumstances i.e. where Assessing Officer had not taken into consideration the r .....

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..... as been filed challenging the order dated 21st July, 2022 passed under Section 148A(d) and the notice dated 21st July, 2022 issued under Section 148 of the Income Tax Act, 1961 (for short Act ) for the assessment year 2015-16 Learned counsel for the Petitioner states that the impugned order wrongly states that the Petitioner claimed LTCG of Rs.56,04,000/-, whereas no such claim was made by the .....

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..... Section 148A(d) of the Act. This Court in Fena Pvt. Ltd. Vs. ACIT Circle 7-1 Anr., W.P.(C) No.6553/2022 quashed the order passed under Section 148A(d) of the Act in similar circumstances i.e. where Assessing Officer had not taken into consideration the replies along with the documents/evidences filed by the assessee before passing the order under Section 148A(d) of the Act. Consequentl .....

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