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TMI Blog2023 (2) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... 28.03.2022 - since the portal was closed, the reply was transmitted to the concerned officer via email dated 29.03.2022 - HELD THAT:- It is not disputed that this reply was not considered by the assessing officer while passing the order dated 30.03.2022 under Section 148A(d) of the Act. A perusal of the said order would show that according to the assessing officer, income amounting to Rs. 1,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P.(C) 16993/2022 CM APPL. 53856/2022 [Application filed on behalf of the petitioner seeking interim relief] 2. Issue notice. 2.1. Mr Sanjay Kumar accepts notice on behalf of the respondent/revenue. 3. In view of the order that we propose to pass, Mr Kumar says that counter-affidavit is not required to be filed. Accordingly, with the consent of the counsel for the parties, the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.2. It is not disputed that this reply was not considered by the assessing officer while passing the order dated 30.03.2022 under Section 148A(d) of the Act. 6. A perusal of the said order would show that according to the assessing officer, income amounting to Rs. 1,03,24,000/- has escaped assessment. In this context, reference is made to cash deposits and withdrawals reflected in the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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