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2022 (7) TMI 961

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..... on the same date the order under Section 148A(d) of the Act had been passed, he has no objection if the impugned order and notice dated 25th April, 2022 are set aside. He also states that he would ask the Assessing Officer to examine the fact threadbare, especially, keeping in view the averments made by the Petitioner in its letter dated 27th April, 2022. In view of the aforesaid statements made by Mr.Zoheb Hossain, learned counsel for the Petitioner does not wish to press the present writ petition any further. Accordingly, with consent of the parties, the impugned order issued under Section 148A(d) of the Act dated 25th April, 2022 as well as the notice issued under Section 148 of the Act dated 25th April, 2022 are quashed and the m .....

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..... the ITBA portal; how many forms in Form 15-CA issued by E Homes Infrastructure (P) Ltd. in respect of the Petitioner during Assessment Year 2018-19 amounting to Rs.16,13,44,657/-, did the Respondent access, and whether the other forms as issued for the subject year if any, were not available to him and whether prior to passing of the impugned order under section 148A(d) of the Act on 25th April, 2022 any attempt was made by the Respondent to ascertain service of the notice dated 31st March, 2022 under Section 148A(b) of the Act. 2. Learned counsel for the Petitioner states that an order under Section 148A(d) of the Act has been passed on 25th April, 2022 holding that the Petitioner has not filed any reply in respect of notice issued und .....

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..... fact threadbare, especially, keeping in view the averments made by the Petitioner in its letter dated 27th April, 2022. 7. In view of the aforesaid statements made by Mr.Zoheb Hossain, learned counsel for the Petitioner does not wish to press the present writ petition any further. 8. Accordingly, with consent of the parties, the impugned order issued under Section 148A(d) of the Act dated 25th April, 2022 as well as the notice issued under Section 148 of the Act dated 25th April, 2022 are quashed and the matter is remanded back to the Assessing Officer to decide the matter afresh in accordance with law within eight weeks, after giving an opportunity of hearing to the Petitioner. Moreover, in view of the averments made by the Petitione .....

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