9911796707
TMI Blog2022 (12) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... dition u/s 149(1)(b) has not been satisfied in this case - short point argued by the learned counsel for the petitioner is that the order has come to be passed without considering the request for adjournment that has been filed by the petitioner - HELD THAT:- It is incumbent upon the authority to have either accepted the same, in which case, time sought ought to have been granted, or to put the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal shall be enabled. On receipt of reply from the petitioner, the time frame set out u/s 148A(d) will stand triggered and the officer will decide on the basis of the materials available on record including the reply of the assessee whether or not it is a fit case to issue notice u/s 148 by passing a speaking order with the previous approval of the specified authority. It is made clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition is to an order dated 29.03.2022 passed under Section 148A(d) of the Income Tax Act, 1961 (in short 'Act') and the short point argued by the learned counsel for the petitioner is that the order has come to be passed without considering the request for adjournment that has been filed by the petitioner on 28.03.2022. 3. The show cause notice issued under Section 148A(b) is dated 20.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n under Section 149(1)(b) has not been satisfied in this case. This is a question of fact that the petitioner will have to establish before the authorities and thus the Court says nothing further on this score. 6.Suffice it to say that, in view of the violation of principles of natural justice, order dated 29.03.2022 is set aside. The petitioner is granted two (2) weeks from date of receipt of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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