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TMI Blog2022 (10) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... ding Counsel with Mr.A.Renganath, Advocate JUDGMENT MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the notice issued under Section 148A(b) of the Income Tax Act, 1961 ('the Act') dated 14th March, 2022, the Order passed under Section 148A(d) of the Act dated 24th March, 2022 and the Notice dated 25th March, 2022 issued under Section 148 of the Act for the Assessment Yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A(b) of the Act. He states that the Petitioner vide the email dated 23rd March, 2022 requested for an adjournment. However, the Respondent, without considering the same, passed the impugned order under Section 148A(d) of the Act ex-parte. 4. He states that the Petitioner filed its reply along with annexures by way of email dated 25th March, 2022 and also apprised the Respondent that the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer for a fresh decision in accordance with law. 7. Consequently, the impugned order passed under Section 148A(d) of the Act dated 24th March. 2022 for the assessment year 2018-19 is set aside and the Assessing Officer is directed to pass a fresh reasoned order within eight weeks in accordance with law after considering the reply of the petitioner, which is directed to be re-filed within a week. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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