2022 (6) TMI 35

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..... tes appearing for the parties. In this matter, petitioner has challenged the impugned order dated 23rd June, 2022 passed under Section 148A (d) of the Income Tax Act, 1961 relating to the assessment year 2018-19 subsequent to the notice dated 11th March, 2022 issued under Section 148A (b) of the Act by which the petitioner was asked to give its response with supporting documents electronically in .....

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..... d made any prayer for adjournment or extension of time to file such reply. Petitioner submits that its Chartered Accountant orally requested the Assessing Officer to grant him more time and this submission of the petitioner is even not supported by any averments in the writ petition. Sitting in exercise of constitutional writ jurisdiction, this Court cannot act as evidence taking authority to ver .....

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