TMI Blog2022 (6) TMI 1467X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 148A(d) has been passed after compliance of all the formalities required under the relevant provisions of the Income Tax Act, 1961, and there is no procedural irregularity or violation of principles of natural justice. It appears from record that, first, notice was issued u/s 148A(b) and in response to the same, the petitioner has filed its objection and thereafter the Assessing Officer concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the impugned order under Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 above, this writ petition being WPA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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