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TMI Blog2022 (12) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... ause (d) of Section 148A - HELD THAT:- Though the impugned order at Annexure D records that an opportunity of being heard as per provision of Section 148A(b) of Income Tax Act was provided to the assessee with a prior approval by the competitive authority, the advocate appearing for the respondents is not in a position to state whether the said opportunity was granted or not and there is no mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and is engaged in the business of providing cars to customers on a self drive basis on receipt of consideration for a fixed duration of time as chosen by customers. Respondent No.3 for the purpose of re-assessing the returns filed by the petitioner issued notice under Section 148A(a) of the Income Tax Act, 1961 dated 15.03.2022 bearing No. ITBA/AST/F/17/2021-22/1040760885(1) vide Annexure A to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A(b) of the Income Tax Act before passing the impugned order under clause (d) of Section 148A of the Income Tax Act. 3. Though the impugned order at Annexure D records that an opportunity of being heard as per provision of Section 148A(b) of Income Tax Act was provided to the assessee with a prior approval by the competitive authority, the advocate appearing for the respondents is not in a po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition is also set aside, which is pursuant to order at Annexure D. iii. The matter is remanded to respondent No.3 to consider the case of the petitioner afresh after giving an opportunity of hearing to the petitioner in accordance with law and thereafter take appropriate decision. iv. The petitioner is directed to appear before respondent No.3 on 23.06.2022 without further notice. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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