2022 (12) TMI 82

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..... HELD THAT:- Considering the facts and circumstances of this case as appears from record and in the interest of justice and taking into consideration the principle of observation of natural justice the aforesaid impugned order u/s 148A(d) is set aside and the matter is remanded back to the assessing officer to pass a fresh speaking order in accordance with law after giving an opportunity of hearin .....

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..... the record to show that the aforesaid objection was uploaded in the official website of the income tax department on 28th March, 2022 at 7-30 p.m. and the time to make such objection was till 28th March, 2022 at 11-59 hours. Mr. Dutt, learned advocate appearing for the income tax authorities submits that the aforesaid uploaded objection was received by the department on 29th March, 2022 may be .....

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