2021 (6) TMI 1056

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... om 1st April, 2021. HELD THAT:- As Petitioner drew our attention to the notice annexed at Exhibit L with reference to the provisions of Section 148A of the Act, which requires the assessing officer to conduct the inquiry and also provide an opportunity of being heard, which has not been apparently done. He, therefore, seeks stay of further proceedings in the matter. As Respondent-Revenue subm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Mr. Pardiwalla, the learned Senior Counsel for the Petitioner drew our attention to the notice annexed at Exhibit L with reference to the provisions of Section 148A of the Act, which requires the assessing officer to conduct the inquiry and also provide an opportunity of being heard, which has not been apparently done. He, therefore, seeks stay of further proceedings in the matter. 3. The l .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X