2023 (5) TMI 551

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..... s. Snaini Bhardwaj, Advocates. Respondent Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Akshat Singh, Advocate. RAJIV SHAKDHER, J. (ORAL): CM APPL. 22112/2023 1. Allowed, subject to just exceptions. W.P.(C) 5639/2023 & CM APPL. 22111/2023 [Application filed on behalf of the petitioner seeking interim relief] 2. Issue notice. 2.1 Mr. Abhishek Maratha, senior standing coun .....

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..... e Assessing Officer (AO) also served on the petitioner notices dated 20.03.2023, issued under Section 142(1) of the Income Tax Act 1961 [in short, "Act"], whereby several pieces of information were sought. 6.1 The petitioner responded to the same via reply dated 22.03.2023. In the reply, the petitioner put forth before the AO that the information sought could not be furnished within the timeframe .....

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..... set aside. 9.1 Liberty is, however, given to the AO to carry out a de novo exercise. 9.2. It is made clear that the AO will provide information and material which, although in his possession, has not been furnished to the petitioner. 9.3 The AO, before proceeding further, will grant a personal hearing to the authorised representative of the petitioner. Notice(s) in this behalf, will be issued .....

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