2023 (2) TMI 1117

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..... ontrary to any statutory provision nor there is any procedural irregularity nor without jurisdiction, thus once an order has been passed after observing formalities required under the law in issuing notice u/s 148A(b), giving opportunity of hearing to file an objection to the same and after that if the order has been passed by the assessing officer under Section 148A(d) and if the assessee petitio .....

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..... , Mr. Vivek Murarka, Mr. Dibnath Dey. For the Respondent : Ms. Smita Das De, Mr. Prithu Dudharia ORDER Heard learned counsel appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 25th August, 2022 under Section 148A(d) of the Income Tax Act, 1961 relating to assessment year 2018-19, being Annexure P-I to the writ petition. This is .....

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..... n 148 of the Act as per view taken by the Hon ble Supreme Court in its order dated 2nd September, 2022 in the case of Anshul Jain Vs. Principal Commissioner of Income Tax Anr. in Special Leave to Appeal (C) No.14823/2022. Furthermore, an order under Section 148 (d) of the Income Tax Act, 1961, itself is neither an assessment nor a demand and petitioner still will have ample scope and opportun .....

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