2022 (6) TMI 247

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..... oner - HELD THAT:- Revenue on instructions of the Assessing Officer admits that the Petitioner s reply was not taken into consideration while passing the impugned order under Section 148A(d) Keeping in view the fact that the impugned order and notice have been issued without considering the reply filed by the Petitioner, this Court sets aside the impugned order passed under Section 148A(d) of .....

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..... t petition has been filed challenging the order dated 4th April, 2022 passed by Respondent No.1 under Section 148A(d) of the Income Tax Act, 1961 [for short the Act ] as well as the notice dated 4th April, 2022 issued under Section 148 of the Act for the Assessment Year 2018-19. 2. Learned counsel for the petitioner states that the reassessment proceedings are void ab initio as they have been .....

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..... ction mentioned in the show cause notice had been appropriately disclosed and offered to tax while computing taxable income of the Petitioner in Assessment Year 2018-19. She also states that the impugned order has been passed in violation of principles of natural justice without taking into consideration the reply dated 25th March, 2022 filed by the Petitioner. 4. Issue notice. Mr. Zoheb Hossai .....

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