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TMI Blog2022 (5) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... f the view that since the Petitioner had sought fifteen days additional time to respond, it would mean fifteen days from 17th March, 2022. Consequently, the impugned order dated 30th March, 2022 as well as consequential notice dated 30th March, 2022 issued under Section 148 of the Act are set aside and the matter is remanded back to the Assessing Officer to consider and decide the petitioner s obj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 48 of the Income Tax Act, 1961 (for short Act ). Petitioner also seeks a direction restraining the Respondent from proceeding with or giving effect to the impugned notice during the pendency of the present writ petition. 2. Learned counsel for the Petitioner states that the Petitioner received notice dated 11th March, 2022 under Section 148A(b) which directed the Petitioner to file its respons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e whole controversy revolves around the request for extension of time made by the Petitioner vide letter dated 17th March, 2022. The relevant portion of the said letter is reproduced hereinbelow:- In this regard, it is humbly submitted that the Assessee requires additional time to respond to the attached notice. Hence, your goodself is requested to allow us 15 days time to respond. (em ..... X X X X Extracts X X X X X X X X Extracts X X X X
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