9911796707
TMI Blog2022 (5) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... ut taking the petitioner s response to the initial notice into consideration. The same would be apparent from the penultimate paragraph of the impugned notice of April 1, 2022 which records that no reply was furnished by the assessee in response to the notice under Section 148A(b) of the Act. Since there appears to be an error apparent on the face of the impugned order passed under Section 148A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... H, JUDGE Appearance: For the Petitioner : Dr. A. Saraf, Sr.Adv For the Respondents : Dr. N. Mozika, ASG with Ms. S. Rumthao, Adv JUDGMENT: (per the Hon ble, the Chief Justice) (Oral) The challenge in the present case is to an order dated April 1, 2022 passed under clause (d) of Section 148A of the Income Tax Act, 1961. 2. An initial notice under clause (b) of Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The same would be apparent from the penultimate paragraph of the impugned notice of April 1, 2022 which records that no reply was furnished by the assessee in response to the notice under Section 148A(b) of the Act. 5. Since there appears to be an error apparent on the face of the impugned order passed under Section 148A(d) of the Act dated April 1, 2022 and the Department failed to consider th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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