2022 (10) TMI 2

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..... d order after issuing formal notice u/s 148A(b) of the Act. Thereafter petitioner was given opportunity to file response to the same. Petitioner had filed response to the same which was taken into consideration by the respondent assessing officer but petitioner is not satisfied with the reasoning given and conclusion arrived at by the respondent assessing officer in rejecting the response of the p .....

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..... The Court : By this writ petition, petitioner has challenged the impugned order dated 28th July, 2022, under Section 148(d) of the Income Tax Act, 1961 relating to assessment year 2014-15 and on perusal of the same I find that the same is neither in violation of principles of natural justice or in contrary to any provision of law or is a non-speaking order or there is any procedural irregularit .....

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