2023 (5) TMI 1143 - SCH - Income Tax

Reopening notice u/s 148A(b) - validity of order passed u/s 148A(d) and u/s 148 - HC set aside the notice u/s 148 and order u/s 148(b) and directed AO to furnish the documents/material to the petitioner in support of the notice issued u/s 148A(b) within two weeks to enable the petition to file the reply accordingly - HELD THAT - Special leave petition is dismissed as withdrawn. The pending applications, if any, are disposed of.