2023 (7) TMI 1485

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..... t: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 19th April, 2023 under Section 148A(d) of the Income Tax Act, 1961 relating to assessment year 2019-20 on the ground that petitioner's objection/response to the notice under Section 148A(b) of the Act was not properly considered. There is a difference between non-conside .....

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..... ion and the same will be again subject to final outcome of the order under Section 147 of the Act which has not yet been passed and assessing officer while taking the final view and before conclusion in passing the order under Section 147 of the Act will have to follow all the procedures like a regular assessment proceeding by issuing notice under Section 142(1), 143(2) of the Act and service of d .....

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..... l or he has not received the notice. It is not a case that no notice has been issued at all and in all proceedings subsequent to the impugned order under Section 148A(d) of the Act department will have to follow the procedure laid down for faceless assessment. In view of the discussion made above, this writ petition being WPO 1193 of 2023 is dismissed.
Case laws, Decisions, Judgements, Orders .....

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