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2023 (3) TMI 321

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..... ice - HELD THAT:- AO has no objection if the order passed under Section 148A(d) of the Act as well as the notice issued u/s 148 of the Act are set aside. He assures and undertakes to this Court that the sale deed as well as the other relevant information/material shall be furnished to the Petitioner within two weeks. Keeping in view the aforesaid, the present writ petition is allowed and the im .....

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..... C.M.No.45768/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.14897/2022 C.M.No.45767/2022 1. Present writ petition has been filed challenging the order passed under Section 148A(d) of the Income Tax Act, 1961 [ the Act ] and the notice issued under Section 148 of the Act both dated 27th July, 2022 for the Neutral .....

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..... in the order passed under Section 148A(d), the only contention of the Petitioner that was noted was that the Petitioner had not been supplied with the sale deed along with the show cause notice. However, the order merely goes on to state that the reply of the Petitioner was not found to be tenable. 4. Issue notice. Mr.Shray Nargotra, Advocate accepts notice on behalf of the Respondents-Revenue. .....

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