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TMI Blog2022 (12) TMI 1459X X X X Extracts X X X X X X X X Extracts X X X X ..... nts : Mr. Sanjay Bhowmik, Mr. Indranil Banerjee, Mr. Subrata Mukherjee For the Respondents : Mr. Om Narayan Rai JUDGMENT T.S. SIVAGNANAM, J. 1. This intra-Court appeal by the writ petitioners is directed against the order dated 28th November, 2022 in W.P.A. 19557 of 2022. By the said order, the writ petition stood disposed of by directing the appellants to file a representation before the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will be precluded from considering the representation since already he has passed an order under Section 148A(d) of the Act dated 13th April, 2022. Therefore, unless and until such order is set aside and the assessing officer is empowered to consider the matter afresh, the direction issued in the writ petition cannot be implemented. 4. We have perused the order dated 13th April, 2022 passed unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingle Bench directing the appellants to submit a representation. 5. In the result, the appeal along with the connected application are disposed of by setting aside the order dated 13th April, 2022 passed under Section 148A(d) of the Act and the matter stands remanded and restored to the file of the assessing officer. The appellants are directed to submit a representation as directed by the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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