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TMI Blog2022 (6) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ritika Chawla and Mr. Vaibhav Niti, Advocates. Respondent Through: Mr. Ajit Sharma, Advocate. J U D G M E N T MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the Order dated 30th March, 2022 passed under Section 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') by Respondent and notice dated 31st March, 2022 issued under Section 148 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, as the petitioner had been granted only seven days' time to file a response to the notice issued under Section 148A(b) of the Act dated 27th March, 2022. He further states that just because an adjournment application had been filed, the petitioner could not have presumed that the adjournment would be allowed. 4. Having heard learned counsel for the parties, this Court is of the view that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected the request for adjournment nor directed the petitioner to file a reply within the original stipulated time. 6. In the present case, the petitioner had filed its response/submission on 27th March, 2022 by way of an email addressed to the Assessing Officer as the notice under Section 148A(b) had been received from the said email address. 7. Further, as the impugned order under Section 148A( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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