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2023 (1) TMI 416

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..... MR. JUSTICE M.I.ARUN For the Petitioner : SRI. MUDRABETTU CHAITANYA VENKATESH, ADV For the Respondent : SRI.K.V.ARAVIND, ADVOCATE ORDER Aggrieved by the order dated 31.03.2022 passed under Section 148A(d) of the Income Tax Act, 1961 bearing No.ITBA/AST/F/148A/2021-22/1042388197(1) vide Annexure-G to the writ petition, the assessee has preferred this writ petition. 2. The impugned order has .....

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..... n passed without considering the same and subsequent to passing of the impugned order, the notice under Section 148 of the Income Tax Act, 1961 bearing No.ITBA/AST/S/148_1/2021- 22/1042403828(1) dated 31.03.2022 vide Annexure-H to the writ petition has been issued to the petitioner. 3. Learned counsel for the respondents submits that the impugned order passed is in accordance with law and the sam .....

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..... o.ITBA/AST/S/148_1/2021-22/1042403828(1) vide Annexure-H to the writ petition is also set aside. The petitioner is permitted to resubmit his reply dated 23.03.2022 to the Assessing Authority within a period of 15 days from today. The Assessing Authority is directed to consider the case of the petitioner and pass appropriate orders under the provisions of Section 148A(d) of the Income Tax Act, 196 .....

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