2022 (6) TMI 1467

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..... writ petition, petitioner has challenged the order dated 12th April, 2022 passed under Section 148A(d) of the Income Tax Act, 1961 pursuant to the notice under Section 148A(b) of the Act dated 30th March, 2022, on the ground of alleged violation of principles of natural justice. Considering the submission of the parties and facts and circumstances as appears from record, I am of the view that th .....

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..... ver the impugned order passed under Section 148A(d) of the Act when there is no procedural irregularity or violation of principles of natural justice or the Officer has not acted contrary to any provision of the Statute and reasoning and findings given by the Assessing Officer in his order under Section 148A(d) of the Act should not be substituted by a writ Court. In view of the discussion made a .....

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